Extending the EITC to Noncustodial Parents: Potential Impacts and Design Considerations. C. Interaction with the Child-Based EITC


In designing an NCP EITC, it is important to bear in mind that some noncustodial families have resident children (such as those from a current relationship) and are eligible for the child-based EITC. We estimate that nationally, 31 percent of noncustodial parents who have earnings under $30,000 are eligible for the child-based EITC.[24]

Our estimates assume that noncustodial parents would claim the higher of the current EITC and the NCP EITC, but could not claim both credits. In most cases, noncustodial parents who are eligible for the child-based EITC will receive a higher benefit from the child-based EITC than the S. 1626, New York–, or D.C.-based NCP EITC and so are assumed to claim the child-based EITC and are not counted as eligible for the NCP EITC.[25] This assumption is consistent with New York’s approach and produces the same results as S. 1626 (which extends eligibility only to noncustodial parents who are ineligible for the child-based EITC), although it may not reflect D.C.’s policy.[26]

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