Question:   Must I be entitled to claim a child as a dependent to claim the earned income credit based on the child being my qualifying child?

Answer:   You do not have to be entitled to claim the child as a dependent to claim the earned income credit based on the child being your qualifying child.

• If the child is married, you must be entitled to claim the child as a dependent.
• The reason you are not entitled to claim your married child as a dependent is because you released a claim to a dependency exemption for the child under the special rule for divorced or separated parents or parents who live apart.

For more information, refer to:

Qualifying Child, in Publication 596, Earned Income Credit.