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and you file a joint return. Your brother isn't your qualifying child because he isn't younger than you or your spouse. Example 3—Child younger than your spouse but not younger than you. The facts are the same as in Ex- ample 2 except that your spouse is 25 years old. Because your brother is younger than your spouse, he is your quali- fying child, even though he isn't younger than you. Student defined. To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: 1. A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school; or 2. A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. The 5 calendar months need not be consecutive. A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. School defined. A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet don't count as schools for the EIC. Vocational high school students. Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Permanently and totally disabled. Your child is per- manently and totally disabled if both of the following apply. 1. He or she can’t engage in any substantial gainful ac- tivity because of a physical or mental condition. 2. A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Substantial gainful activity. Substantial gainful activ- ity means performing significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Full-time work (or part-time work done at an employer's convenience) in a competitive work situation for at least the minimum wage shows that the child can engage in substantial gainful ac- tivity. Substantial gainful activity isn't work done to take care of yourself or your home. It isn't unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. However, doing this kind of work may show that the child is able to engage in substantial gainful activity. The fact that the child hasn’t worked for some time doesn't, by itself, prove the child can’t engage in substan- tial gainful activity. For examples of substantial gainful activity, see Pub. 524. Residency Test Your child must have lived with you in the United States for more than half of 2021. 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. The following paragraphs clarify the residency test. United States. This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. pos- sessions such as Guam. Homeless shelter. Your home can be any location where you regularly live. You don't need a traditional home. For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Military personnel stationed outside the United States. U.S. military personnel stationed outside the Uni- ted States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Extended active duty. Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you don't serve more than 90 days. Birth or death of child. A child who was born or died in 2021 is treated as having lived with you for more than half of 2021 if your home was the child's home for more than half the time he or she was alive in 2021. Temporary absences. Count time that you or your child is away from home on a temporary absence due to a spe- cial circumstance as time the child lived with you. Exam- ples of a special circumstance include illness, school at- tendance, business, vacation, military service, and detention in a juvenile facility. Adopted child. If you adopted a child in 2021, and that child was lawfully placed with you for legal adoption by you in 2021, or the child was an eligible foster child placed with you during 2021, the child is considered to have lived with you for more than half of 2021 if your main home was this child's main home for more than half the time he or she was adopted or placed with you in 2021. Kidnapped child. A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date CAUTION ! Page 12 Chapter 2 Rules if You Have a Qualifying Child