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 any time 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 test 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" directly
to the right of line 60a (Form 1040), line 38a (Form 1040A), or to the
right of the word "below" on line 8b (Form 1040EZ).
Example.
You lived with your mother all year. You are age 26 and permanently
and totally disabled. Your only income was from a community center
where you went twice a week to answer telephones. You earned $1,500
for the year. 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 a
qualifying child of your mother, you cannot claim the EIC. This is so
even if your mother cannot or does not claim the EIC.
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