Hotelpreise BauskaRule 9 - You Cannot Be a Qualifying Child of Another Person hoteles GanteYou are a qualifyingchild of another person (your parent, guardian, foster parent, etc.)if: You are that person's son, daughter, adopted child,stepchild, grandchild, or eligible foster child, At the end of the year you were under age 19, or under age24 and a full-time student, or any age if you were permanently andtotally disabled at anytime during the year, and cheap hotels in ValenciaYou lived with that person in the United States for morethan half of the year (all year if you were an eligible foster child).For the EIC, U.S. military personnel stationed outside the UnitedStates on extended active duty are considered to live in the UnitedStates during that duty period. See Military personnel stationedoutside the United States on page 14 if you need moreinformation. If you (or your spouse if filing a joint return) are a qualifyingchild of another person, you cannot claim the EIC. This is true evenif the person for whom you are a qualifying child does not claim theEIC or meet all of the rules to claim the EIC. Put "No" besideline 59a (Form 1040) or line 37a (Form 1040A). Example.You and your daughter lived with your mother all year. You are 22years old and attended a trade school full time. You had a part-timejob and earned $5,700. You had no other income. Because you meet therelationship, age, and residency tests, you are a qualifying child ofyour mother. She can claim the EIC if she meets all the otherrequirements. Because you are your mother's qualifying child, youcannot claim the EIC. This is so even if your mother cannot or doesnot claim the EIC.