질문 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? 대답 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 추가 정보 Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (PDF) Use the EITC Assistant Publication 596, Earned Income Credit (EIC) 범주 Earned Income Tax Credit 하위범주 Qualifying child rules