Rule 7 - Your Child Must Meet the Relationship, Age, and Residency Tests Your child is aqualifying child if your childmeets three tests. The three tests are: Relationship, Age, and Residency. The three tests are illustrated in Figure 2 on page 12.The paragraphs that follow contain more information about each test. Relationship Test Your child must be either your son,daughter, adopted child, grandchild, stepchild, oreligible foster child. Thefollowing definitions clarify the relationship test. Adopted child.Your adopted child includes a child placed with you for adoption byan authorized placement agency, even if the adoption is not final. Grandchild.For the EIC, this means any descendant of your son, daughter, oradopted child. For example, a grandchild includes yourgreat-grandchild, great-great-grandchild, etc. Child not a dependent.Your child does not have to be your dependent to be a qualifyingchild, unless he or she is married. Figure 2. Tests for Qualifying Child Conditions for Qualifying Child Married child.If your child wasmarried at the end of theyear, he or she does not meet the relationship test unless either ofthese two situations applies to you: You can claim the child's exemption, or The reason that you cannot claim the child's exemption isthat you gave that right to your child's other parent: When you completed Form 8332 or a similar written statement,or In a pre-1985 agreement (such as a separation agreement ordivorce decree). Eligible foster child.For the EIC, a person is your eligible foster child if: You cared for that child as you would your own child,and The child lived with you for the whole year,except for temporary absences (explained on page 14). Tip: The eligible foster child does not haveto be related to you. Example. You and your sister live together. You are 30. Your sister is 15.When your parents died 2 years ago, you took over the care of yoursister, but you did not adopt her. Your sister meets the relationshiptest. She is considered your eligible foster child because she livedwith you all year and because you cared for her as you would your ownchild. Age Test Your child must be: Under age 19 at the end of 1999, A full-time student under age 24 at the end of 1999,or Permanently and totally disabled at any time during 1999,regardless of age.    The following definitions clarify the age test. Full-time student.Afull-time student is a student who isenrolled for the number of hours or courses the school considers to befull-time attendance. Student defined. To qualify as a student, your child must be, during some part ofeach of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teachingstaff, course of study, and regular student body, or A student taking a full-time, on-farm training course givenby a school described in (1), or a state, county, or localgovernment. The 5 calendar months need not be consecutive. School defined.Aschool can be an elementary school,junior or senior high school, a college, university, or a technical,trade, or mechanical school. However, on-the-job training courses,correspondence schools, and night schools do not count as schools forthe EIC. (But, see Night school, later.) Vocational high school students. Students who work in co-op jobs in private industry as a part of aschool's regular course of classroom and practical training areconsidered full-time students. Night school.Your child is not a full-time student if he or she attends schoolonly at night. However, full-time attendance at a school may includesome attendance at night as part of a full-time course of study. Permanently and totally disabled.Your childis permanently and totally disabled if both of thefollowing apply. He or she cannot engage in any substantial gainful activitybecause of a physical or mental condition. A doctor determines the condition has lasted or can beexpected to last continuously for at least a year or can lead todeath. Residency Test Marbella ostelloYour child must have lived with you in the United States for morethan half of 1999 (all of 1999 if an eligible foster child). Thefollowing definitions clarify the residency test. Home.Your home can be any location where youregularly live within one of the 50 states or the District ofColumbia. Homeless shelter.You do not need a traditional home. For example, if your childlived with you for more than half the year in one or more homelessshelters, your child meets the residency test. Military personnel stationed outside the United States.U.S. military personnel stationed outside the United States onextended active duty are considered to live in the United Statesduring that duty period for purposes of the EIC. Extended active duty.Extended active duty means you arecalled or ordered to duty for an indefinite period or for a period ofmore than 90 days. Once you begin serving your extended active duty,you are still considered to have been on extended active duty even ifyou serve less than 90 days. Birth or death of a child.If yourchild was born or died in1999, he or she is considered to meet the residency test if your homewas the child's home for the entire time he or she was alive during1999. Temporary absences.discount hotels in BonnCount time that you or your child is away from home on a temporaryabsence due to a special circumstance as time lived at home. Examplesof a special circumstance include: Illness, School attendance, Business, Vacation, and Military service. Caution: Social security number.Yourqualifying child must have a valid social security number (SSN),unless the child was born and died in 1999. You cannot claim the EICif: Your qualifying child's SSN is missing from your tax returnor is incorrect, Your qualifying child's SSN was issued solely for use inapplying for or receiving federally funded benefits, Your qualifying child's social security card says "Notvalid for employment," or Instead of an SSN, your qualifying child has: hotels AlicanteAn individual taxpayer identification number (ITIN), whichis issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which isissued to adopting parents who cannot get an SSN for the child beingadopted until the adoption is final. If you have two qualifying children and only one has a valid SSN,you can claim the EIC on the basis of that child only. For moreinformation about SSNs, see SSN that allows you to work, onpage 5.