The National Taxpayer Advocate (NTA) recommends updating tax rules to allow primary carers to claim the EITC and Child Tax Credit (CTC) based on caregiving responsibilities, rather than the residency, income, support, and relationship tests currently used by the IRS.

Authors

• Person: Not available Organization: National Council on Family Relations
  The Role of Taxation in Family Inequality: Possibilities for Reform

Sources

• The Role of Taxation in Family Inequality: Possibilities for Reform www.ncfr.org National Council on Family Relations via serper

Referenced by nodes (2)

• Internal Revenue Service entity
• IRS entity