My cousin kids live with me. I provide for them 100%. Can I claim them for EIC and as a dependent?

[DianeW]

Yes, assuming the children's parents do no live in the same household with you and the children, and that you meet the Qualifying Child or Qualifying Relative Rules.

Your two possibilities to claim a dependent are as follows:

Qualifying Child:

• The child must be related to you. The child can be your son, daughter, stepchild, eligible foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, adopted child or an offspring of any of them.
• Your child must be under age 19 or, if a full-time student, under age 24. There is no age limit if your child is permanently and totally disabled.
• Your child must live with you for more than half the year, but several exceptions apply (ie. away at school).
• The child cannot provide more than half of his/her support.
• You must be the only person claiming the child
• The child must be a US citizen, resident alien, national, or resident of Mexico or Canada.
• The child cannot file a joint return with his or her spouse.

Qualifying Relative:

• You provided more than half of their support.

• They made less than $4,050 in gross taxable income. (Social Security income generally doesn’t count here.)

• They live with you (365 days in the year) or they are related to you.

• They aren’t a dependent on someone else’s taxes.

• They aren’t doing their taxes with a spouse (married filing jointly).

• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.

  You can’t claim a dependent if you are a dependent on someone else’s taxes.

See Rules for Claiming a Dependent on Your Tax Return:  Who Can I Claim As a Dependent?

[Phillytaxdude]

This is only HALF CORRECT!! You CANNOT get Earned Income Credit for a cousin, even if they are children. Cousins, matter the age, always will be qualifying relatives.

[xmasbaby0]

@Phillytaxdude Did you notice the date on the post above before you replied to it?   That post dates back several years.   When the old forum Answer Xchange was switched to Real Money Talk in 2019 some pretty old posts were migrated over with 2019 dates.   The reference above that mentions a personal exemption indicates that this thread is from at least 2017, before personal exemptions for dependents were eliminated.

[xmasbaby0]

@Phillytaxdude But you are correct about the "cousin" part----"cousin" does not meet the relationship test to be a qualifying child. 

From the IRS Pub. 596 for 2021 returns:

Relationship Test To be your qualifying child,

a child must be your:

• Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild); or

• Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).

The following definitions clarify the relationship test.

Adopted child. An adopted child is always treated as your own child. The term “adopted child” includes a child who was lawfully placed with you for legal adoption.

Foster child. For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An authorized placement agency includes:

• A state or local government agency,

• A tax-exempt organization licensed by a state, and

• An Indian tribal government or an organization authorized by an Indian tribal government to place Indian children.

Example. Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Debbie is your