What this line means
Your relationship to each qualifying child you are claiming for the Earned Income Credit. The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of those (such as a grandchild, niece, or nephew). 1 You select the relationship category for each child listed on the form.
Does this apply to you?
- You are reclaiming the EIC after disallowance and need to prove the relationship between you and your qualifying child
- You are claiming a grandchild, niece, nephew, or foster child for the EIC
- You had a prior EIC denial because the IRS questioned whether the child met the relationship test
Easy to overlook
Foster children qualify but the placement must be official A foster child counts as your qualifying child for the EIC, but only if the child was placed with you by an authorized placement agency or by a court order. 1 A child informally living with you — even a relative’s child you are raising — does not qualify as a foster child unless the placement is through an official channel. IRS Publication 596 — Earned Income Credit
Adopted children are treated exactly like biological children A legally adopted child is your child for all EIC purposes. 2 A child placed with you for adoption (even if the adoption is not yet final) also qualifies, as long as the child was lawfully placed. You do not need to indicate “adopted” separately — the child is treated the same as a biological son or daughter. IRS Form 8862 Instructions — Information To Claim Certain Credits After Disallowance
Watch out for this
Claiming a child who does not meet the relationship test. The IRS denies the EIC when filers claim unrelated children — for example, a girlfriend’s child or a family friend’s child living in the home. Living together is not enough. The child must be related to you by blood, marriage, or legal placement. If the child does not fit one of the listed relationship categories, you cannot claim the EIC for that child.
Footnotes
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IRS Publication 596, Earned Income Credit. https://www.irs.gov/pub/irs-pdf/p596.pdf ↩ ↩2
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IRS Form 8862 Instructions, Information To Claim Certain Credits After Disallowance. https://www.irs.gov/instructions/i8862 ↩