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Figure A. Tests for Qualifying Child AND AND OR OR OR AND Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild) Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew) A qualifying child is a child who is your . . . Under age 19 at the end of 2021 and younger than you (or your spouse, if filing jointly) Under age 24 at the end of 2021, a student, and younger than you (or your spouse, if filing jointly) was . . . Permanently and totally disabled at any time during the year, regardless of age Joint Return Who is not filing a joint return for 2021 (or is filing a joint return for 2021 only to claim a refund of income tax withheld or estimated tax paid) Who lived with you in the United States for more than half of 2021. Relationship Residency Age You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address. ! CAUTION If the child didn't live with you for more than half of the year because of a temporary absence, birth, death, or kidnapping, see Temporary absences, Birth or death of child, or Kidnapped child in this chapter. TIP Caution: Figure A is an overview of the tests to claim a qualifying child. For details, see the rest of this chapter. Chapter 2 Rules if You Have a Qualifying Child Page 11