Question: Henry and Claudia are married and want to file a joint return. They have one child, Alyssa, who is 5 years old and lived with them all year. Henry and Alyssa are U.S. citizens and have valid Social Security numbers. Claudia lives with Henry and Alyssa in the U.S. but is not lawfully present in the U.S and has an Individual Taxpayer Identification Number (ITIN). Claudia did not have any health insurance for all of 2016. Henry and Alyssa had minimum essential coverage (MEC) all year. Henry earned $37,000 in wages and had no other income. Claudia had $5,000 in earned income. Henry and Claudia provided all the support for Alyssa.
Are Henry and Claudia eligible to claim the earned income credit?
A. No, because Henry and Claudia's income is too high.
B. No, because Claudia has an ITIN.
C. Yes, because Alyssa is their qualifying child for EIC.
D. Yes, if they file Married Filing Separate returns.