Extending the EITC to Noncustodial Parents: Potential Impacts and Design Considerations. E. Other Tax Implications


An NCP EITC would require new administrative procedures to notify the IRS (or state revenue department) of noncustodial parents who meet the child support criteria for eligibility. The new credit would represent a departure from efforts to standardize the definition of a qualifying child for tax-related purposes. The new credit could affect tax-related marriage penalties and bonuses, although the net effect of the changes is unknown.[28]

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