Volunteer Income Tax Assistance (VITA) Certification Practice Test

Who qualifies as Mike's dependent for the earned income credit?

1. Only Brittany

2. Only Hayden

3. Both Brittany and Hayden

4. Neither Brittany nor Hayden

The correct answer is: Both Brittany and Hayden

To determine who qualifies as Mike's dependent for the earned income credit, it is essential to understand the criteria for qualifying dependents as outlined by the IRS. The earned income credit allows taxpayers to claim a credit based on the number of qualifying children. A qualifying child must meet several requirements: they must be the taxpayer's child, stepchild, or eligible foster child; they must be under age 19 at the end of the tax year (or under 24 if a full-time student); and they must live with the taxpayer for more than half of the year. Additionally, the child must not provide more than half of their own support during the year. In this case, if both Brittany and Hayden meet the requirements as qualifying children—such as being Mike's children, living with him for the necessary duration, and being under the appropriate age—then Mike can claim both as dependents for the earned income credit. Since the correct answer indicates that both qualify, this means they satisfy the necessary conditions set by the IRS, thereby allowing Mike to benefit from the earned income credit based on the number of dependents he can claim.