You are missing that to clam the credit, you must first be able to treat (claim) the child as a *Qualifying Child*.
You cannot do that because a dependent cannot have a dependent - see the requirements for a "Qualifying Child". A Qualifying Child is what make the child a dependent. If the child is not a Qualifying Child (dependent) you cannot claim the EIC or any other credits.
"However, only one of you can treat him as a *qualifying child* to claim the EIC"
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
