My cousin filed the paperwork last year (2011) to get his wife and his step-daughter to come to the US. They came in mid January 2012. Would his step-daughter be his qualified dependent for 2011? Also for EIC? I think not but someone told him otherwise. Thank you
She is not the "qualifying child" for him during 2011 because she did not meet "residency requirement" in 2011. Not eligible for "child tax credit". Also she is not eligible for EIC credit because she did not meet "residency requiremnt" in 2011 (the child must live in us with the taxpayer for more than half year).
Residency test: child must have lived with the taxpayer for more than half of 2011
http://www.irs.gov/individuals/article/0,,id=218779,00.html
If this the answer pl click solved.
