Generally, you don't 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, because the support test for qualifying child as a dependent does not apply for the earned income credit. However, if your qualifying child was married at the end of your tax year, generally, he or she can't be your qualifying child unless you meet one of the following conditions:

• You're entitled to claim the child as a dependent, or
• The reason you're not entitled to claim the child as a dependent is that 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