1040-US: Child not eligible to be claimed as dependent but qualifies for earned income credit

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Question

How do I identify a child as qualifying for the earned income credit in a year where the child is not eligible to be claimed as a dependent?

Answer

If a child is identified in the Dependent information statement as being claimed every other year for dependency purposes (i.e. 77 or 88 in the Mos Home column), enter 5 (Qualifying child for EIC only) in the Dep Code column to treat the child as eligible for EIC in the current year.

Related topic: Earned income credit (EIC) and preparer's EIC checklist FAQs (1040)