Page 379 - Individual Forms & Instructions Guide

16:34 - 20-Dec-2022
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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
The four tests are illustrated in Figure A. The para-
2. graphs that follow contain more information about each
test.

Rules if You Have a Relationship Test

Qualifying Child To be your qualifying child, a child must be your:
• Son, daughter, stepchild, foster child, or a descendant
If you have met all the rules in chapter 1, use this chapter of any of them (for example, your grandchild); or
to see if you have a qualifying child. This chapter dis- • Brother, sister, half brother, half sister, stepbrother,
cusses Rules 8 through 10. You must meet all three of stepsister, or a descendant of any of them (for exam-
those rules, in addition to the rules in chapters 1 and 4, to ple, your niece or nephew).
qualify for the EIC with a qualifying child. The following definitions clarify the relationship test.
Follow these rules if you have a child who meets the con-
ditions to be your qualifying child for purposes of claiming Adopted child. An adopted child is always treated as
the EIC, even if the child who qualifies you to claim the your own child. The term “adopted child” includes a child
EIC doesn't have a valid SSN issued on or before the due who was lawfully placed with you for legal adoption.
date of your 2022 return (including extensions). Foster child. For the EIC, a person is your foster child if
When you file Form 1040 or 1040-SR, you must attach the child is placed with you by an authorized placement
Schedule EIC to your return if you have at least one child agency or by judgment, decree, or other order of any court
who meets the conditions to be your qualifying child for of competent jurisdiction. An authorized placement
purposes of claiming the EIC, even if that child doesn't agency includes:
have a valid SSN issued on or before the due date of your
return (including extensions). For information about how • A state or local government agency,
to complete Schedule EIC if your qualifying child or chil- • A tax-exempt organization licensed by a state, and
dren don’t have valid SSNs, see Schedule EIC. If you • An Indian tribal government or an organization author-
meet all the rules in chapter 1 and this chapter, read chap- ized by an Indian tribal government to place Indian
ter 4 to find out what to do next. children.
No qualifying child. If you don't meet Rule 8, you don't
have a qualifying child. Read chapter 3 to find out if you
can get the EIC without a qualifying child. Example. D, who is 12 years old, was placed in your
If your child meets the tests to be your qualifying care 2 years ago by an authorized agency responsible for
placing children in foster homes. D is your foster child.
TIP child, but also meets the tests to be the qualifying
child of another person, only one of you can ac- Age Test
tually treat the child as a qualifying child to claim the EIC.
If the other person can claim the child under the tiebreaker
rules, you can't claim the EIC as a taxpayer with a qualify- Your child must be:
ing child unless you have another qualifying child. How- 1. Under age 19 at the end of 2022 and younger than
ever, you may be able to claim the EIC without a qualifying you (or your spouse, if filing jointly);
child.
2. Under age 24 at the end of 2022, a student, and
younger than you (or your spouse, if filing jointly); or
Rule 8—Your Child Must Meet 3. Permanently and totally disabled at any time during
2022, regardless of age.
the Relationship, Age, The following examples and definitions clarify the age
Residency, and Joint Return test.

Example 1—Child not under age 19. Your child, S,
Tests turned 19 on December 10. Unless S was permanently
and totally disabled or a student, S isn't a qualifying child
Your child is a qualifying child if your child meets four because, at the end of the year, S wasn’t under age 19.
tests. The four tests are:
Example 2—Child not younger than you or your
1. Relationship, spouse. Your 23-year-old sibling, B, who is a full-time
2. Age, student and unmarried, lives with you and your spouse. B

3. Residency, and isn't disabled. Both you and your spouse are 21 years old,
and you file a joint return. B isn't your qualifying child be-
4. Joint return. cause B isn't younger than you or your spouse.

Chapter 2 Rules if You Have a Qualifying Child Page 9