Qualifying Child Rules
Question: Must I be entitled to claim a child as a dependent to claim the earned income credit based on the child being my qualifying child?
You do not have to be entitled to claim the child as a dependent to claim the earned income credit based on the child being your qualifying child. However, the child cannot file a joint return for the year except as a claim for refund. If your qualifying child was married at the end of the year but does not file a joint tax return, he or she cannot be your qualifying child unless the following conditions are met:
- You can claim an exemption for the child, or
- The reason you cannot claim an exemption for the child is because you released a claim to a dependency exemption for the child under the special rule for divorced or separated parents or parents who live apart.
For more information, refer to Qualifying Child, in Publication 596, Earned Income Credit.
Category: Earned Income Tax Credit
Subcategory: Qualifying Child Rules