Rule 12. You Cannot Be a Qualifying Child of Another Person Faaborg luxury hotelsYou are a qualifying child of another person (your parent,guardian, foster parent, etc.) if all of the following statements aretrue. hotel search Eger countryYou 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 any time during the year. You lived with that person in the United States for morethan half of the year (all year if you were an eligible foster child).For more details about the test to be a qualifying child, seeRule 7. 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" directlyto the right of line 60a (Form 1040), line 38a (Form 1040A), or to theright of the word "below" on line 8b (Form 1040EZ). Example.You lived with your mother all year. You are age 26 and permanentlyand totally disabled. Your only income was from a community centerwhere you went twice a week to answer telephones. You earned $1,500for the year. Because you meet the relationship, age, and residencytests, you are a qualifying child of your mother. She can claim theEIC if she meets all the other requirements. Because you are aqualifying child of your mother, you cannot claim the EIC. This is soeven if your mother cannot or does not claim the EIC.