Page 385 - Individual Forms & Instructions Guide

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2. The child received over half of the child’s support for 4. You aren't filing a joint return for the year (or are filing
the year from the parents. a joint return only to claim a refund of withheld income
3. The child is in the custody of one or both parents for tax or estimated tax paid).
more than half of 2022. For more details about the tests to be a qualifying child,
4. Either of the following statements is true. see Rule 8.
If you are a qualifying child of another taxpayer, you
a. The custodial parent signs Form 8332 or a sub- can’t claim the EIC. This is true even if the person for
stantially similar statement that the custodial pa-
rent will not claim the child as a dependent for the whom you are a qualifying child doesn't claim the EIC or
meet all of the rules to claim the EIC. Enter “No” on the
year, and the noncustodial parent attaches the
form or statement to their return. If the divorce de- dotted line next to line 27 (Form 1040 or 1040-SR).
cree or separation agreement went into effect after Example. You and your child lived with your parent all
1984 and before 2009, the noncustodial parent year. You are 22 years old, unmarried, and attended a
may be able to attach certain pages from the de- trade school full time. You had a part-time job and earned
cree or agreement instead of Form 8332. $5,700. You had no other income. Because you meet the

b. A pre-1985 decree of divorce or separate mainte- relationship, age, residency, and joint return tests, you are
nance or written separation agreement that ap- a qualifying child of your parent. Your parent can claim the
plies to 2022 provides that the noncustodial parent EIC if your parent meets all the other requirements. Be-
can claim the child as a dependent, and the non- cause you are your parent’s qualifying child, you can’t
custodial parent provides at least $600 for support claim the EIC. This is so even if your parent can’t or
of the child during 2022. doesn't claim the EIC.
For details, see Pub. 501. If a child is treated as the quali- Child of person not required to file a return. You
fying child of the noncustodial parent under this special aren't the qualifying child of another taxpayer (and so may
rule for children of divorced or separated parents (or pa- qualify to claim the EIC) if the person for whom you met
rents who live apart), only the noncustodial parent can the relationship, age, residency, and joint return tests isn't
claim the child tax credit or the credit for other dependents required to file an income tax return and either:
for the child. However, only the custodial parent, if eligible,
or another eligible taxpayer can claim the child as a quali- • Doesn't file an income tax return, or
fying child for the EIC. For details and examples, see Ap- • Files a return only to get a refund of income tax with-
plying the tiebreaker rules to divorced or separated pa- held or estimated tax paid.
rents (or parents who live apart) in Pub. 501.
Example 1—Return not required. The facts are the
same as in the last example except your parent had no
Rule 10—You Cannot Be a gross income, isn't required to file a 2022 tax return, and
doesn't file a 2022 tax return. As a result, you aren't your
Qualifying Child of Another parent’s qualifying child. You can claim the EIC if you

Taxpayer meet all the other requirements to do so.
Example 2—Return filed to get refund of tax with-
You are a qualifying child of another taxpayer (such as held. The facts are the same as in Example 1 except
your parent had wages of $1,500 and had income tax
your parent, guardian, or foster parent) if all of the follow- withheld from those wages. Your parent files a return only
ing statements are true. to get a refund of the income tax withheld and doesn't
1. You are that person's son, daughter, stepchild, foster claim the EIC or any other tax credits or deductions. As a
child, or a descendant of any of them. Or, you are that result, you aren't your parent's qualifying child. You can
person's brother, sister, half brother, half sister, step- claim the EIC if you meet all the other requirements to do
brother, stepsister, or a descendant of any of them. so.

2. You were: Example 3—Return filed to get EIC. The facts are
a. Under age 19 at the end of the year and younger the same as in Example 2 except your parent claimed the
than that person (or that person's spouse, if the EIC on their return. Since your parent filed the return to
person files jointly); get the EIC, your parent isn't filing it only to get a refund of

b. Under age 24 at the end of the year, a student, income tax withheld. As a result, you are your parent's
qualifying child. You can’t claim the EIC.
and younger than that person (or that person's
spouse, if the person files jointly); or
c. Permanently and totally disabled, regardless of
age.
3. You lived with that person in the United States for
more than half of the year.

Chapter 2 Rules if You Have a Qualifying Child Page 15