Rule 9. You Cannot Be a Qualifying Child of Another Person

You are a qualifying child of another person (your parent, guardian, foster parent, etc.) if all of the following statements are true.

1. You are that person's son, daughter, adopted child, stepchild, grandchild, or eligible foster child.
2. 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.
3. 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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