The "Nondependent for EIC/Dependent Care only" classification occurs when a parent is the custodial parent of a child but allows the other parent to claim the child as a dependent. The custodial parent cannot claim the child as a dependent because they allowed the other parent to do so. But for purposes of the EIC and the Child and Dependent Care Credit, the custodial parent is still the only parent that can claim those two credits. So, for the custodial parent in this case, the child is not a dependent, but is a qualifying child for the EIC and the CDCC.
