10.3.5 Eligibility Without a Qualifying Child

The IRS seems to deny any EIC when it finds that the taxpayer does not have a qualifying child. However, a taxpayer whose income is low enough may qualify for the EIC even without a qualifying child.1  To be eligible, such a taxpayer (or the spouse, if filing jointly) must be at least 25 but under 65, not be a dependent or qualifying child of another person, and have lived in the United States more than half of the year.

If a parent’s dependent is not a “qualifying child”, check to see if the dependent qualifies as a “qualified relative.” Receipt of Social Security, food stamps, and rental subsidies may affect an indigent taxpayer’s ability to claim a dependency exemption for a “qualifying relative” as distinguished from a “qualifying child.”

• 1Chandler v. Comm’r, T.C. Summ. Op. 2002-74.