All of the following are additional requirements for taxpayer without a qualifying child to claim EITC, EXCEPT the taxpayer ______ Must reside in the U.S for more than half the year. Cannot be dependent of another taxpayer Must earn their income as an employee. They cannot be self-employed. Must be between the ages of 25 and 65. Herman, who is not a dependent, states he wishes to EITC this year for his 35-year-old dependent child. Both reside in the U.S. Herman states that the child lives with him, is not married, is disabled, and has not worked during the year. What should Hermans Tax Professional do to determine if the child can qualify Herman for EITC? Enter Hermans child on his tax return and identify him as a disabled qualifying child. Advise the client of the tax definition of disabled, and apply sound judgement and common sense to see if the definition is met. Ask for proof of the childs income Explain for Herman that a 35-year old child is too old to be a qualifying child for EITC. For a taxpayer with a qualifying child, which statement is NOT a requirement to claim EITC? Must be at least 25 years old, but younger than age 65, on January 1, 2018 Have a child who is not claimed by more than one person for EITC. Have a qualifying child who meets the relationship, age, residency, and joint return test. Must not be a qualifying child of another person. How much of the American Opportunity Credit (AOC) is refundable? 100% of the first $4,000 of qualified education expenses. 100% of the first $2,000 of qualified education expenses. 40% of qualified education expenses up to $1,000 20% of up $10,000 of qualified education expenses. Raul and Martina are married and file a joint tax return. For 2017, their modified AGI was $50,000. Martha has a bachelors degree in history. She is attending community college to earn her associates degree in nursing. Martha paid $2,000 for the fall semester. What amount can the couple claim for the lifetime learning credit? $0 $200 $400 $500