Preparer: Come in please.
Alice: obÌåÓý are you?
Preparer: I¡¯m great. Good to see you, Mrs. Jackson.
Alice: Thank you.
Preparer: Please, have a seat.
Alice: Oh, thank you.
Preparer: I¡¯ll be with you in just one moment. What can I do for you today?
Alice: I told my son not to marry that woman. Now look at the situation we¡¯re in.
Preparer: Well, Mrs. Jackson. Three grandchildren ages 3, 4 and 5. You have your hands full.
Alice: Aren¡¯t they darling?
Alice: Some days I don¡¯t know if I¡¯m coming or going.
Preparer: And you¡¯ve been living with your son, taking care of his children for¡
Alice: Since May of last year.
Preparer: And the children¡¯s mother, where is she?
Alice: Soon as that divorce became final last April, puh! She made herself scarce.
Preparer: So, the mother does not see the children?
Alice: Oh, she sees them sometimes. Has them over to her place. But they don¡¯t live there. They don¡¯t even spend the night there. As I said, she doesn¡¯t seem to want much of anything to do with any of us anymore.
Preparer: Now you take care of the household expenses for everybody?
Alice: Well, pretty much. I mean, my son, he helps when he can. A little here and a little there. You know, for the kids¡¯ clothes and a few school expenses, but he doesn¡¯t make much.
Preparer: Let¡¯s talk about income. Your son makes¡?
Alice: $7,200 last year.
Preparer: And you, Mrs. Jackson?
Alice: Well, I earned $8,000, and then there¡¯s my Social Security, that¡¯s another $12,000. Say, why are you asking all these questions about who earns what and who pays what?
Preparer: Well, we have to know the adjusted gross income of parents who can claim their kids. It¡¯s called the AGI rule.
Preparer: If a parent and a non-parent can claim a child, the non-parent must have the higher AGI.
Alice: Ah, then I suppose you¡¯ll want to know what my son¡¯s ex-wife makes next.
Preparer: Not this time. You see, she doesn¡¯t qualify for the EITC because the kids didn¡¯t live with her more than half the year.
Alice: Oh. I guess it¡¯s down to either me or my son. So?
Preparer: You qualify, Mrs. Jackson because your income is higher than your son¡¯s. And you meet all the other eligibility requirements.
Alice: Ha. Well, you learn something new every day¡even at my age.
Preparer: obÌåÓý true, Mrs. Jackson. obÌåÓý true.