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the time of death. However, if your spouse died on Febru- ary 12, 2021, your spouse isn't considered age 19 at the time of death and isn't at least age 19 at the end of 2021. Death of taxpayer. A taxpayer who died in 2021 meets the minimum age if the taxpayer met the minimum age at the time of death. A taxpayer is considered to reach the minimum age on the day before his or her birthday. The taxpayer is not considered to be the minimum age unless he or she met the minimum age at the time of his or her death. Rule 12—You Cannot Be the Dependent of Another Person If you aren't filing a joint return, you meet this rule if you did not check the box under your name that says "Some- one can claim you as a dependent." If you are filing a joint return, you meet this rule if you did not check either box that says "Someone can claim you as a dependent" or "Someone can claim your spouse as a dependent." If you aren't sure whether someone else can claim you as a dependent, get Pub. 501 and read the rules for claim- ing a dependent. If someone else can claim you as a dependent on his or her return, but doesn't, you still can’t claim the credit. Example 1. In 2021, you were age 25, single, and liv- ing at home with your parents. You worked and weren't a student. You earned $7,500. Your parents can’t claim you as a dependent. When you file your return, you do not check the "Someone can claim you as a dependent" checkbox. You meet this rule. You can claim the EIC if you meet all the other requirements. Example 2. The facts are the same as in Example 1, except that you earned $2,000. Your parents can claim you as a dependent but decide not to. You don't meet this rule. You can’t claim the credit because your parents could have claimed you as a dependent. Joint returns. You generally can’t be claimed as a de- pendent by another person if you are married and file a joint return. However, another person may be able to claim you as a dependent if you and your spouse file a joint return merely to claim a refund of income tax withheld or estima- ted tax paid. But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Example 1—Return filed to get refund of tax with- held. You are 26 years old. You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Neither you nor your wife is required to file a tax return. You don't have a child. Taxes were taken out of your pay so you file a joint return only to get a refund of the withheld taxes. Your parents aren't disquali- fied from claiming you as a dependent just because you filed a joint return. Example 2—Return filed to get EIC. The facts are the same as in Example 1 except no taxes were taken out of your pay. Also, you and your wife aren't required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Because claiming the EIC is your reason for filing the return, you aren't filing it only to claim a refund of income tax withheld or estima- ted tax paid. Your parents can’t claim you or your wife as a dependent. Rule 13—You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your pa- rent, guardian, foster parent, etc.) if all of the following 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 lived with your mother all year. You are age 26, unmarried, and permanently and totally disabled. Your only income was from a community center where you went three days a week to answer telephones. You earned $5,000 for the year and provided more than half of your own support. Because you meet the relationship, age, residency, and joint return tests, you are a qualifying Page 18 Chapter 3 Rules If You Do Not Have a Qualifying Child