Chapter 3
Rules If You Do Not Have a Qualifying Child

If you meet Rule 8, you have a qualifying child. If you meet Rule 8 and do not claim the EIC with a qualifying child, you cannot claim the EIC without a qualifying child.

You must be at least age 25 but under age 65 at the end of 2010. If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2010. It does not matter which spouse meets the age test, as long as one of the spouses does.

If neither you nor your spouse meets the age test, you cannot claim the EIC. Put "No" next to line 64a (Form 1040), line 41a (Form 1040A), or line 9a (Form 1040EZ).

If you are filing a joint return with your spouse who died in 2010, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death.

You are age 28 and unmarried. You meet the age test.

You are married and filing a joint return. You are age 23 and your spouse is age 27. You meet the age test because your spouse is at least age 25 but under age 65.

You are married and filing a joint return with your spouse who died in August 2010. You are age 67. Your spouse would have been age 65 in November 2010. Because your spouse was under age 65 when she died, you meet the age test.

If you are not filing a joint return, you meet this rule if:

• You checked box 6a on Form 1040 or 1040A, or
• You did not check the "You" box on line 5 of Form 1040EZ, and you entered $9,350 on that line.

If you are filing a joint return, you meet this rule if:

• You checked both box 6a and box 6b on Form 1040 or 1040A, or
• You and your spouse did not check either the "You" box or the "Spouse" box on line 5 of Form 1040EZ, and you entered $18,700 on that line.

If you are not sure whether someone else can claim you (or your spouse if filing a joint return) as a dependent, get Publication 501 and read the rules for claiming a dependent.

If someone else can claim you (or your spouse if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit.

In 2010, you were age 25, single, and living at home with your parents. You worked and were not a student. You earned $7,500. Your parents cannot claim you as a dependent. When you file your return, you claim an exemption for yourself by not checking the "You" box on line 5 of your Form 1040EZ and by entering $9,350 on that line. You meet this rule.

The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You do not meet this rule. You cannot claim the credit because your parents could have claimed you as a dependent.

You generally cannot be claimed as a dependent by another person if you are married and file a joint return.

However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely as a claim for refund and no tax liability would exist for either you or your spouse on separate returns. But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return.

You are 18 years old. You and your 17-year-old wife live with your parents and had $800 of interest income and no other income. Neither you nor your wife is required to file a tax return. Taxes were taken out of your interest income due to backup withholding so you file a joint return only to get a refund of the withheld taxes. Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. They can claim exemptions for you and your wife if all the other tests to do so are met.

The facts are the same as in Example 1 except you are 26 years old and had $2,000 of wages and no interest income or backup withholding. No taxes were taken out of your pay, and you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $155 and a making work pay credit of $124 and get a refund of $279 ($155 + $124). You file the return to get the EIC and the making work pay credit, so you are not filing it only as a claim for refund. Your parents cannot claim an exemption for either you or your wife.

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, stepchild, grandchild, or foster child. Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or the child or grandchild of that persons's brother, sister, half brother, half sister, stepbrother, or stepsister).
2. You were:
   1. Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly),
   2. Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or
   3. Permanently and totally disabled, regardless of age.
3. You lived with that person in the United States for more than half of the year.
4. You are not filing a joint return for the year (or are filing a joint return only as a claim for refund).

For more details about the tests to be a qualifying child, see Rule 8.

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" next to line 64a (Form 1040), line 41a (Form 1040A), or line 9a (Form 1040EZ).

You lived with your mother all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests. you are a qualifying child of your mother for the EIC. 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.

Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year.

If it was not, put "No" next to line 64a (Form 1040), line 41a (Form 1040A), or line 9a (Form 1040EZ).

This means the 50 states and the District of Columbia. It does not include Puerto Rico or U.S. possessions such as Guam.

Your home can be any location where you regularly live. You do not need a traditional home. If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule.

U.S. military personnel stationed outside the United States on extended active duty (defined on page 14) are considered to live in the United States during that duty period for purposes of the EIC.