You are a qualifying
child of another person (your parent, guardian, foster parent, etc.)
if all of the following statements are true.
- You are that person's son, daughter, adopted child,
stepchild, grandchild, or eligible foster child.
- At the end of the year you were under age 19, or under age
24 and a full-time student, or any age if you were permanently and
totally disabled at anytime during the year.
- You lived with that person in the United States for more
than half of the year (all year if you were an eligible foster
child).
For more details about the tests to be a qualifying child, see
Rule 7.
If you (or your spouse if filing a joint return) are a qualifying
child of another person, you cannot claim the EIC. This is true even
if the person for whom you are a qualifying child does not claim the
EIC or meet all of the rules to claim the EIC. Put "No" beside
line 60a (Form 1040) or line 38a (Form 1040A).
Example.
You and your daughter lived with your mother all year. You are 22
years old and attended a trade school full time. You had a part-time
job and earned $5,700. You had no other income. Because you meet the
relationship, age, and residency tests, you are a qualifying child of
your mother. She can claim the EIC if she meets all the other
requirements. Because you are your mother's qualifying child, you
cannot claim the EIC. This is so even if your mother cannot or does
not claim the EIC.
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