1. If a person is a qualified child for two or more people and more than one of the persons claims the child, the IRS applies the tiebreaker rules to determine who should be allowed to claim the child. You can claim the tax credit for earned income, if you have one or more qualified children, but you can also claim the EITC if you do not have a qualifying child. If you claim the EITC, you need to comply with the basic rules plus you need to have a qualified child or comply with the additional rules for those who do not have a qualified child. These rules for claiming the EITC without a qualified child are: • He resided in the United States for more than half of the year; • You cannot be claimed as a dependent or qualified child upon the return of another person; • Must have been at least 25 years old but under 65 at the end of the fiscal year. 2. You cannot claim a child if you have not lived with you for more than half of the year, even if you have paid child support, at least that the person who has custody of the child has issued an exception claim for the child. 3. If you are divorced and do not have the parental rights of your child and do not live with you, you cannot claim it. But if the person with parental authority authorizes it, he would have to fill out form 8332. I__________________________ (TAXPAYER) AND _____________________________ (SPOUSE), HAVE PROVIDED ALL INFORMATION LISTED ABOVE, IN ORDER FOR OUR TAX RETURN TO BE PREPARED BY RYMAX FINANCIAL AND THEIR STAFF UNDER PENALTIES OF PERJURY, I (WE) DECLARE THAT I (WE) HAVE EXAMINED A COPY OF MY (OUR) INDIVIDUAL INCOME TAX RETURN AND ACCOMPANYING SCHEDULES AND STATEMENTS FOR THE TAX YEAR ENDING DECEMBER 31, 2021, AND TO THE BEST OF MY (OUR) KNOWLEDGE AND BELIEFS, IT IS TRUE, CORRECT AND COMPLETE. I FURTHER DECLARE THAT THE AMOUNTS USED WHERE PROVIDED BY ME (US) AS SHOWN ON THE INPUT PAGE ABOVE AND ANY ACCOMPANYING SCHEDULES. I FURTHER UNDERSTAND THAT IS MY (OUR) DUTY TO RETAINE COPIES OF ALL DOCUMENTS USED TO ASSIST IN PREPARING MY (OUR) TAX RETURN FOR FUTURE AUDITS. I (WE) UNDERSTAND THAT I (WE) MUST PAY THE FEE POSTED AT RYMAX FINANCIAL, I (WE) ALSO UNDERSTAND THAT EVEN IF I (WE) DO NOT GET A REFUND, I (WE) MUST STILL PAY THE FEES TO RYMAX FINANCIAL. I (WE) HAVE ALSO RECEIVED A COPY OF OUR TAX RETURN WITH ALL SCHEDULES ATTACHED. I (WE) UNDERSTAND THAT, IF WE LOSE OUR TAX RETURN RYMAX FINANCIAL WILL CHARGE A FEE FOR ANY ADDITIONAL COPIES. ALSO, ANY DISHONORED PAYMENTS WILL BE AUTOMATICALLY DRAFTED FROM MY (OUR) ACCOUNT AND NSF ATTACHED.