7. The Brooks qualify for the Credit for Other Dependents. Interview Notes Charles and Heather are married and will file a joint return. Heather is a U.S. citizen with a valid Social Security number. Charles is a resident alien with an Individual Taxpayer Identification Number (ITIN). Heather worked in 2021 and earned wages of $31,000. Charles worked part-time and earned wages of $12,000. The Brooks have three children: Emma, age 11, Liam, age 13, and Grace, age 18. Charles and Heather elected not to receive the advance child tax credit payments. The Brooks provided the total support for their three children, who lived with them in the U.S. all year. Emma, Liam, and Grace are U.S. citizens and have valid Social Security numbers. 8. The Brooks qualify for the Earned Income Tax Credit. Scenario 5: Alan Carmichael Interview Notes Alan is single and 71 years old. Alan worked as a greeter at the local department store and earned wages of $6,000. Alan also received Social Security benefits of $14,500. He received a taxable pension of $11,700. He retired from his previous job on October 30, 2019. During his career he contributed pretax dollars to a qualified 401(k) retirement plan through his employer. Alan cannot be claimed as a dependent by another taxpayer. Alan is a U.S. citizen with a valid Social Security number. 9. Alan cannot claim the Earned Income Tax Credit because his age is more than the age limit. Interview Notes Alan is single and 71 years old. Alan worked as a greeter at the local department store and earned wages of $6,000. Alan also received Social Security benefits of $14,500. He received a taxable pension of $11,700. He retired from his previous job on October 30, 2019. During his career he Incorrect Review the Publication 4491, Earned Income Credit (EIC) lesson and Publication 4012, Tab 1: Earned Income Credit. Incorrect Review the Publication 4491, Earned Income Credit (EIC) lesson and Publication 4012, Tab I: Earned Income Credit and Tab G: Nonrefundable Credits. Incorrect Review the Publication 4491, Distributions lesson and Publication 4012, Tab D, Distribution. contributed pretax dollars to a qualified 401(k) retirement plan through his employer. Alan cannot be claimed as a dependent by another taxpayer. Alan is a U.S. citizen with a valid Social Security number. 10. Alan must take a required minimum distribution in 2021.