Publication 596 |
2000 Tax Year |
Chapter 2 Rules If You Have a Qualifying Child
If you have met all the rules in chapter 1, use this
chapter to see if you have a qualifying child. This chapter discusses
Rules 7 through 9. You must meet all three of
those rules, in addition to the rules in chapters 1 and 4, to qualify
for the earned income credit with a qualifying child.
Note. You must file Form 1040 or Form
1040A to claim the EIC with a qualifying child. (You cannot file Form
1040EZ.) You must also complete Schedule EIC and attach it to your
return. If you meet all the rules in chapter 1 and this chapter, read
chapter 4 to find out what to do next.
No qualifying child.
If you do not meet Rule 7, you do not have a qualifying
child. Read chapter 3 to find out if you can get the earned income
credit without a qualifying child.
Rule 7. Your Child Must Meet the Relationship, Age, and Residency Tests
Rule 8. Your Qualifying Child Cannot Be the Qualifying Child of Another Person With a Higher Modified AGI
Rule 9. You Cannot Be a Qualifying Child of Another Person
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