10.3.1 General Principles 10.3.2 Relationship and Age Tests 10.3.3 Residency Test 10.3.4 Multiple EIC Claimants 10.3.5 Eligibility Without a Qualifying Child Book traversal links for 10.3 Qualifying Child Rules ‹ 10.2.4 Filing status cannot be “married filing separately” Up 10.3.1 General Principles › Printer-friendly version