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4. Either of the following statements is true. a. The custodial parent signs Form 8332 or a sub- stantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or state- ment to his or her return. If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. b. A pre-1985 decree of divorce or separate mainte- nance or written separation agreement that ap- plies to 2021 provides that the noncustodial parent can claim the child as a dependent, and the non- custodial parent provides at least $600 for support of the child during 2021. For details, see Pub. 501. If a child is treated as the quali- fying child of the noncustodial parent under this special rule for children of divorced or separated parents (or pa- rents who live apart), only the noncustodial parent can claim the child tax credit or the credit for other dependents for the child. However, only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a quali- fying child for the EIC. For details and examples, see Ap- plying the tiebreaker rules to divorced or separated pa- rents (or parents who live apart) in Pub. 501. Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (such as your parent, guardian, or foster parent) if all of the follow- ing statements are true. 1. You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Or, you are that person's brother, sister, half brother, half sister, step- brother, stepsister, or a descendant of any of them. 2. You were: a. Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly); b. Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly); or c. Permanently and totally disabled, regardless of age. 3. You lived with that person in the United States for more than half of the year. 4. You aren't filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). For more details about the tests to be a qualifying child, see Rule 8. If you are a qualifying child of another taxpayer, you can’t claim the EIC. This is true even if the person for whom you are a qualifying child doesn't claim the EIC or meet all of the rules to claim the EIC. Enter “No” on the dotted line next to line 27a (Form 1040 or 1040-SR). Example. You and your daughter lived with your mother all year. You are 22 years old, unmarried, and at- tended a trade school full time. You had a part-time job and earned $5,700. You had no other income. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. She can claim the EIC if she meets all the other requirements. Be- cause you are your mother's qualifying child, you can’t claim the EIC. This is so even if your mother can’t or doesn't claim the EIC. Child of person not required to file a return. You aren't the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you met the relationship, age, residency, and joint return tests isn't required to file an income tax return and either: • Doesn't file an income tax return, or • Files a return only to get a refund of income tax with- held or estimated tax paid. Example 1—Return not required. The facts are the same as in the last example except your mother had no gross income, isn't required to file a 2021 tax return, and doesn't file a 2021 tax return. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 2—Return filed to get refund of tax with- held. The facts are the same as in Example 1 except your mother had wages of $1,500 and had income tax withheld from her wages. She files a return only to get a refund of the income tax withheld and doesn't claim the EIC or any other tax credits or deductions. As a result, you aren't your mother's qualifying child. You can claim the EIC if you meet all the other requirements to do so. Example 3—Return filed to get EIC. The facts are the same as in Example 2 except your mother claimed the EIC on her return. Since she filed the return to get the EIC, she isn't filing it only to get a refund of income tax with- held. As a result, you are your mother's qualifying child. You can’t claim the EIC. Page 16 Chapter 2 Rules if You Have a Qualifying Child