Rules for Taxpayers without a Qualifying Child

To claim the earned income credit, a taxpayer without a qualifying child

• must be within the age requirements,
• cannot be a dependent of another person,
• cannot be a qualifying child of another person, and
• must have lived in the United States for more than half of the year.

To see the age requirements, go to Earned Income Tax Credit (EITC) and click Check if you qualify.