You are probably a dependent under the Qualifying Child test. The tests are below. It is possible to have a nondependent for EIC purposes, but it is also possible that your mother just made an entry mistake.
Qualifying Child
Relationship — the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or step-sibling, or a descendant of one of these.
Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
Support — did not provide more than one-half of his/her own support for the year.
Qualifying Relative
You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2020 taxes as long as they meet all of the following requirements :
- You provided more than half of their financial support. More info
- They made less than $4,300 in gross income during 2020 unless they are a qualifying child.
- They live with you or they are related to you. (Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.)
- They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
- They aren't (or won't be) claimed as a dependent by someone else.
- They aren’t filing a joint return with their spouse.
- You are not being claimed as a dependent on someone else's return.
Here are the rules to Qualify a Child for the Earned Income Tax Credit: (Notice being a dependent is not in the rules.)
To count as a qualifying child for EIC, your child must have a valid Social Security number (not an ITIN).
S/he must also:
· Be your child (including legally adopted), stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece); and
· Be permanently and totally disabled OR under the age of 19 as of December 31, 2020 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly); and
· Have lived with you (or your spouse, if filing jointly) for more than half the year; and
· Not file jointly with their spouse unless they weren't required to file but did so anyway to claim a tax refund.
