You cannot be a qualifying child of another taxpayer if you want to claim the Earned Income Tax Credit on your own tax return. A qualifying child is one who meets all of the following requirements:

• Is a son, daughter, stepchild, foster child, or a descendant of any of them
• Is a brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them
• Is under the age of 19, and younger than the taxpayer claiming the child
• Is under the age of 24 if a full time student, and younger than the taxpayer
• Lived in the same residence as the taxpayer for over half the year
• Isn’t able to file a joint return with their spouse, unless the sole purpose is for claiming a refund

You are ineligible for the EITC if you if you meet all of the above requirements and are claimed by another taxpayer as a qualifying child, regardless of whether or not that person claims the EITC themselves.

If you meet all the above tests, but the person to whom you are a qualifying child is not required to file a tax return, then you may be able to claim the EITC on your own return. The same is true if the taxpayer filed a return specifically to get a refund and for no other reason. In both of these cases, you may still claim the EITC if you meet the other requirements for claiming it.

You cannot claim the EITC if:

• You are a qualifying child of a taxpayer who files a tax return for purposes other than a refund
• You are a qualifying child of a taxpayer who files a tax return and claims the EITC themselves
• You are a qualifying child of a taxpayer who is REQUIRED to file a return