Ellie is your best friend's 23-year-old daughter. Ellie has a one-year-old child who does not provide more than 50% of her own support. You know that Ellie lived at home, only had income of $3,000 and was a full-time student until she quit college at the end of September of the tax year. Ellie did not contribute to her daughter's support or to the household expenses. Your friend (Ellie's mom) gives you Ellie's tax documents and tells you to let Ellie claim herself and claim her child for the EIC. To meet the EIC due diligence knowledge requirements, you:

Cannot ignore the facts about Ellie living with her mother for nine months of the year when she was a full-time student, under the age of 24 with only $3,000 of income making her a qualifying child of her parents.

Can disregard information obtained through a personal relationship.

Cannot complete Ellie's return under any circumstances.

Can complete Ellie's return filing her as a single nondependent, with the EIC for her child.