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2. Rules if You Have a Qualifying Child If you have met all the rules in chapter 1, use this chapter to see if you have a qualifying child. This chapter dis- cusses Rules 8 through 10. You must meet all three of those rules, in addition to the rules in chapters 1 and 4, to qualify for the earned income credit with a qualifying child. Follow these rules if you have a child who meets the con- ditions to be your qualifying child for purposes of claiming the EIC, even if the child who qualifies you to claim the EIC doesn't have a valid SSN issued on or before the due date of your 2021 return (including extensions). When you file Form 1040 or 1040-SR, you must attach Schedule EIC to your return if you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, even if that child doesn't have a valid SSN issued on or before the due date of your return (including extensions). For information about how to complete Schedule EIC if your qualifying child or chil- dren don’t have valid SSNs, see Schedule EIC. If you meet all the rules in chapter 1 and this chapter, read chap- ter 4 to find out what to do next. No qualifying child. If you don't meet Rule 8, you don't have a qualifying child. Read chapter 3 to find out if you can get the earned income credit without a qualifying child. If your child meets the tests to be your qualifying child, but also meets the tests to be the qualifying child of another person, only one of you can ac- tually treat the child as a qualifying child to claim the EIC. If the other person can claim the child under the tiebreaker rules, you can't claim the EIC as a taxpayer with a qualify- ing child unless you have another qualifying child. How- ever, you may be able to claim the EIC without a qualifying child. Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. The four tests are: 1. Relationship, 2. Age, 3. Residency, and TIP 4. Joint return. The four tests are illustrated in Figure A. The para- graphs that follow contain more information about each test. Relationship Test To be your qualifying child, a child must be your: • Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or • Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for exam- ple, your niece or nephew). The following definitions clarify the relationship test. Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Foster child. For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes: • A state or local government agency, • A tax-exempt organization licensed by a state, and • An Indian tribal government or an organization author- ized by an Indian tribal government to place Indian children. Example. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsi- ble for placing children in foster homes. Debbie is your foster child. Age Test Your child must be: 1. Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly); 2. Under age 24 at the end of 2021, a student, and younger than you (or your spouse, if filing jointly); or 3. Permanently and totally disabled at any time during 2021, regardless of age. The following examples and definitions clarify the age test. Example 1—Child not under age 19. Your son turned 19 on December 10. Unless he was permanently and totally disabled or a student, he isn't a qualifying child because, at the end of the year, he wasn’t under age 19. Example 2—Child not younger than you or your spouse. Your 23-year-old brother, who is a full-time stu- dent and unmarried, lives with you and your spouse. He isn't disabled. Both you and your spouse are 21 years old, Page 10 Chapter 2 Rules if You Have a Qualifying Child