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child of your mother for the EIC. She can claim the EIC if she meets all the other requirements. Because you are a qualifying child of your mother, you can’t claim the EIC. This is so even if your mother can’t or doesn’t claim the EIC. Joint returns. You generally can’t be a qualifying child of another taxpayer if you are married and file a joint re- turn. However, you may be a qualifying child of another tax- payer if you and your spouse file a joint return merely to claim a refund of income tax withheld or estimated tax paid. But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. 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 meet 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. You lived all year with your father. You are 27 years old, unmarried, perma- nently and totally disabled, and earned $13,000. You have no other income, no children, and provided more than half of your own support. Your father 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 father's quali- fying 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 father had wages of $1,500 and had income tax with- held from his wages. He 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 father'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 father claimed the EIC on his return. Since he filed the return to get the EIC, he isn't filing it only to get a refund of income tax withheld. As a result, you are your father's qualifying child. You can’t claim the EIC. Rule 14—You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. If it wasn't, enter “No” on the dotted line next to line 27a (Form 1040 or 1040-SR). 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. If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Military personnel stationed outside the United States. U.S. military personnel stationed outside the Uni- ted States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC. 4. Figuring and Claiming the EIC You must meet one more rule to claim the EIC. You need to know the amount of your earned income to see if you meet the rule in this chapter. You also need to know that amount to figure your EIC. Rule 15—Earned Income Limits Your earned income must be less than: • $51,464 ($57,414 for married filing jointly) if you have three or more qualifying children who have valid SSNs, • $47,915 ($53,865 for married filing jointly) if you have two qualifying children who have valid SSNs, • $42,158 ($48,108 for married filing jointly) if you have one qualifying child who has a valid SSN, or • $21,430 ($27,380 for married filing jointly) if you don't have a qualifying child who has a valid SSN. Earned Income Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Employee pay is earned income only if it is taxable. Nontaxable employee pay, such as certain de- pendent care benefits and adoption benefits, isn't earned income. But there is an exception for nontaxable combat Chapter 4 Figuring and Claiming the EIC Page 19