Each 'QualifyingChildSSN' listed on Schedule EIC (Form 1040) must not already appear as a Qualifying Child SSN on another return for the same tax year.
Explanation:
This error occurs when the Social Security Number (SSN) of a child claimed for the Earned Income Credit (EIC) has already been claimed by another taxpayer on a previously accepted tax return for the same tax year. The IRS prevents the same child from being used to claim EIC on multiple returns.
Solution Steps:
1. Verify the SSN of the Child:
Double-check the child's Social Security Number (SSN) as entered on Schedule EIC against the child's Social Security Card.
Ensure there are no typos or data entry errors in the return.
2. Confirm Eligibility to Claim the Child:
To claim the child for the Earned Income Credit (EIC), ensure the following criteria are met:
Relationship Test: The child is your biological child, stepchild, foster child, sibling, or another eligible relative.
Age Test: The child is:
Under 19 at the end of the tax year, or
Under 24 if a full-time student, or
Any age if permanently disabled.
Residency Test: The child must have lived with you in the U.S. for more than half the year.
Support Test: The child must not have provided more than half of their own support.
Joint Return Test: The child cannot file a joint return unless only to claim a refund.
3. Check for Duplicate Claims:
If the child's SSN has already been claimed by another taxpayer, it may be due to one of the following:
An ex-spouse or other family member also filed a return claiming the child.
A mistake or fraudulent claim was made by someone else.
Determine if you have a legal right to claim the child based on the IRS tie-breaker rules:
Parent vs. Non-Parent: A parent generally has the first right to claim the child over a non-parent.
Custody Agreements: If the parents are separated or divorced, review any custody agreements or **