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Form 1040—Lines 64a and 64b than a math or clerical error. But do not file Form 8862 if either of • If only one of the persons is the child’s parent, the child is the following applies. treated as the qualifying child of the parent. • You filed Form 8862 for another year, the EIC was allowed for • If the parents do not file a joint return together but both parents that year, and your EIC has not been reduced or disallowed claim the child as a qualifying child, the IRS will treat the again for any reason other than a math or clerical error. child as the qualifying child of the parent with whom the child • You are taking the EIC without a qualifying child and the only lived for the longer period of time in 2009. If the child lived reason your EIC was reduced or disallowed in the other year with each parent for the same amount of time, the IRS will was because it was determined that a child listed on Schedule treat the child as the qualifying child of the parent who had the EIC was not your qualifying child. higher adjusted gross income (AGI) for 2009. Also, do not file Form 8862 or take the credit for the: • If no parent can claim the child as a qualifying child, the child • 2 years after the most recent tax year for which there was a is treated as the qualifying child of the person who had the final determination that your EIC claim was due to reckless or highest AGI for 2009. intentional disregard of the EIC rules, or • If a parent can claim the child as a qualifying child but no • 10 years after the most recent tax year for which there was a parent does so claim the child, the child is treated as the final determination that your EIC claim was due to fraud. qualifying child of the person who had the highest AGI for 2009, but only if that person’s AGI is higher than the highest Foster child. A foster child is any child placed with you by an AGI of any parent of the child. authorized placement agency or by judgment, decree, or other order Example. Your daughter meets the conditions to be a qualifying of any court of competent jurisdiction. For more details on author- child for both you and your mother. Your daughter does not meet ized placement agencies, see Pub. 596. the conditions to be a qualifying child of any other person, includ- ing her other parent. Under the rules above, you can claim your Married child. A child who was married at the end of 2009 is a daughter as a qualifying child for all of the six tax benefits listed qualifying child only if (a) you can claim him or her as your above for which you otherwise qualify. Your mother cannot claim dependent on Form 1040, line 6c, or (b) you could have claimed any of the six tax benefits listed above unless she has a different him or her as your dependent except for the special rule for Children qualifying child. However, if your mother’s AGI is higher than of divorced or separated parents that begins on page 18. yours and the other parent’s and you do not claim your daughter as a Members of the military. If you were on extended active duty qualifying child, your daughter is the qualifying child of your outside the United States, your home is considered to be in the mother. United States during that duty period. Extended active duty is For more details and examples, see Pub. 596. military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are If you will not be taking the EIC with a qualifying child, enter considered to be on extended active duty even if you do not serve “No” on the dotted line next to line 64a. Otherwise, go to Step 3, more than 90 days. question 1, on page 49. Nonresident aliens. If your filing status is married filing jointly, go Social security number (SSN). For the EIC, a valid SSN is a num- to Step 2 on page 48. Otherwise, stop; you cannot take the EIC. ber issued by the Social Security Administration unless “Not Valid Enter “No” on the dotted line next to line 64a. for Employment” is printed on the social security card and the number was issued solely to apply for or receive a federally funded Permanently and totally disabled. A person is permanently and benefit. totally disabled if, at any time in 2009, the person cannot engage in To find out how to get an SSN, see page 14. If you will not have any substantial gainful activity because of a physical or mental an SSN by the date your return is due, see What if You Cannot File condition and a doctor has determined that this condition (a) has on Time? on page 8. lasted or can be expected to last continuously for at least a year, or Student. A student is a child who during any part of 5 calendar (b) can be expected to lead to death. months of 2009 was enrolled as a full-time student at a school, or took a full-time, on-farm training course given by a school or a Qualifying child of more than one person. Even if a child meets the state, county, or local government agency. A school includes a conditions to be the qualifying child of more than one person, only technical, trade, or mechanical school. It does not include an one person can claim the child as a qualifying child for all of the on-the-job training course, correspondence school, or school offer- following tax benefits, unless the special rule for Children of di- ing courses only through the Internet. vorced or separated parents beginning on page 18 applies. 1. Dependency exemption (line 6c). Welfare benefits, effect of credit on. Any refund you receive as a 2. Child tax credits (lines 51 and 65). result of taking the EIC will not be used to determine if you are eligible for the following programs or how much you can receive 3. Head of household filing status (line 4). from them. But if the refund you receive because of the EIC is not 4. Credit for child and dependent care expenses (line 48). spent within a certain period of time, it can count as an asset (or 5. Exclusion for dependent care benefits (Form 2441, Part III). resource) and affect your eligibility. 6. Earned income credit (lines 64a and 64b). • Temporary Assistance for Needy Families (TANF). No other person can take any of the six tax benefits listed above • Medicaid and supplemental security income (SSI). unless he or she has a different qualifying child. If you and any • Supplemental Nutrition Assistance Program (food stamps) other person can claim the child as a qualifying child, the following and low-income housing. rules apply. - 51 - Need more information or forms? See page 96.