Publication 596 |
2000 Tax Year |
Rule 7. Your Child Must Meet the Relationship, Age, & Residency Tests
Your child is a
qualifying child if your child
meets three tests. The three tests are:
- Relationship,
- Age, and
- Residency.
The three tests are illustrated in Figure 2 on page 12.
The paragraphs that follow contain more information about each test.
Relationship Test
Your child must be either your son,
daughter, adopted child, grandchild, stepchild, or
eligible foster child. The
following definitions clarify the relationship test.
Adopted child.
Your adopted child includes a child placed with you for adoption by
an authorized placement agency, even if the adoption is not final. An
authorized placement agency includes any person authorized by state
law to place children for legal adoption.
Grandchild.
For the EIC, this means any descendant of your son, daughter, or
adopted child. For example, a grandchild includes your
great-grandchild, great-great-grandchild, etc.
Child not a dependent.
Your child does not have to be your dependent to be a qualifying
child, unless he or she is married.
Married child.
If your child was
married at the end of the
year, he or she does not meet the relationship test unless either of
these two situations applies to you:
- You can claim the child's exemption, or
- The reason you cannot claim the child's exemption is that
you gave that right to your child's other parent:
- When you completed Form 8332 or a similar written statement,
or
- In a pre-1985 agreement (such as a separation agreement or
divorce decree).
Figure 2. Tests for Qualifying Child
Conditions for Qualifying Child
Eligible foster child.
For the EIC, a person is your eligible foster child if all the
following are true.
- You cared for that child as you would your own child.
- The child lived with you for the whole year,
except for temporary absences (explained on page 14). (A child who was
born or died during the year is considered to have lived with you for
the whole year if your home was the child's home for the entire time
he or she was alive during the year.)
- The child is your brother, sister, stepbrother, or
stepsister; a descendant (including a child or adopted child) of your
brother, sister, stepbrother, or stepsister; or a child placed with
you by an authorized placement agency. An authorized placement agency
includes any person authorized by state law to place children for
legal adoption.
Example.
You and your sister live together. You are 30. Your sister is 15.
When your parents died 2 years ago, you took over the care of your
sister, but you did not adopt her. She is considered your eligible
foster child because she lived with you all year and because you cared
for her as you would your own child.
Age Test
Your child must be:
- Under age 19 at the end of 2000,
- A full-time student under age 24 at the end of 2000,
or
- Permanently and totally disabled at any time during 2000,
regardless of age.
The following example and definitions clarify the age test.
Example.
Your son turned 19 on December 10. Unless he was disabled or a
full-time student, he is not a qualifying child because, at the end of
the year, he was not under age 19.
Full-time student.
A
full-time student is a student who is
enrolled for the number of hours or courses the school considers to be
full-time attendance.
Student defined.
To qualify as a student, your child must be, during some part of
each of any 5 calendar months during the calendar year:
- A full-time student at a school that has a regular teaching
staff, course of study, and regular student body, or
- A student taking a full-time, on-farm training course given
by a school described in (1), or a state, county, or local
government.
The 5 calendar months need not be consecutive.
School defined.
A
school can be an elementary school,
junior or senior high school, college, university, or technical,
trade, or mechanical school. However, on-the-job training courses,
correspondence schools, and night schools do not count as schools for
the EIC. (But, see Night school, later.)
Vocational high school students.
Students who work in co-op jobs in private industry as a part of a
school's regular course of classroom and practical training are
considered full-time students.
Night school.
Your child is not a full-time student if he or she attends school
only at night. However, full-time attendance at a school may include
some attendance at night as part of a full-time course of study.
Permanently and totally disabled.
Your child
is permanently and totally disabled if both of the
following apply.
- He or she cannot engage in any substantial gainful activity
because of a physical or mental condition.
- A doctor determines the condition has lasted or can be
expected to last continuously for at least a year or can lead to
death.
Residency Test
Your child must have lived with you in the United States for more
than half of 2000 (all of 2000 if an eligible foster child). The
following definitions clarify the residency test.
Home.
Your home can be any location where you
regularly live within one of the 50 states or the District of
Columbia.
Homeless shelter.
You do not need a traditional home. For example, if your child
lived with you for more than half the year in one or more homeless
shelters, your child meets the residency test.
Military personnel stationed outside the United States.
U.S. military personnel stationed outside the United States on
extended active duty are considered to live in the United States
during that duty period for purposes of the EIC.
Extended active duty.
Extended active duty means
you are called or ordered to duty for an indefinite period or for a
period of more than 90 days. Once you begin serving your extended
active duty, you are still considered to have been on extended active
duty even if you do not serve more than 90 days.
Birth or death of child.
A
child who was born or
died in 2000 meets the residency test if your home was the child's
home the entire time he or she was alive in 2000.
Temporary absences.
Count time that you or your child is away from home on a temporary
absence due to a special circumstance as time lived at home. Examples
of a special circumstance include:
- Illness,
- School attendance,
- Detention in a juvenile facility,
- Business,
- Vacation, and
- Military service.
Social security number.
Your
qualifying child must have a valid social security number (SSN),
unless the child was born and died in 2000. You cannot claim the EIC
if:
- Your qualifying child's SSN is missing from your tax return
or is incorrect,
- Your qualifying child's SSN was issued only for use in
applying for or receiving federally funded benefits,
- Your qualifying child's social security card says "Not
valid for employment," or
- Instead of an SSN, your qualifying child has:
- An individual taxpayer identification number (ITIN), which
is issued to a noncitizen who cannot get an SSN, or
- An adoption taxpayer identification number (ATIN), which is
issued to adopting parents who cannot get an SSN for the child being
adopted until the adoption is final.
If you have two qualifying children and only one has a valid SSN,
you can claim the EIC only for that child. For more information about
SSNs, see Rule 1.
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