Chapter 3
Rules If You Do Not Have a Qualifying Child

Use this chapter if you do not have a qualifying child and have met all the rules in chapter 1. This chapter discusses Rules 10 through 13. You must meet all four of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit without a qualifying child.

Note. You can file Form 1040, Form 1040A, or Form 1040EZ to claim the EIC without a qualifying child. If you meet all the rules in chapter 1 and this chapter, read chapter 4 to find out what to do next.

Rule 10. You Must Be at Least Age 25 but Under Age 65

Rule 11. You Cannot Be the Dependent of Another Person

Rule 12. You Cannot Be a Qualifying Child of Another Person

Rule 13. You Must Have Lived in the United States More Than Half of the Year

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