Javier (28) is not married. He shared his home all year with his unmarried girlfriend, Miranda (24), and Miranda's son, Antonio (2). They are all U.S. citizens and have social security numbers valid for employment. Antonio is not related to Javier. Javier provided more than half the cost of maintaining the home, and he provided more than 50% support for Miranda and Antonio. Javier's wages were $27,984 in 2021 and his 2019 earned income was $24,396; Miranda's gross income was $4,390; Antonio's was $0. Javier did not have any foreign or investment income. Miranda will claim Antonio on her tax return if she qualifies to claim him. Javier would like to claim Miranda and Antonio if he qualifies to do so.

What is Javier's correct and most favorable 2021 filing status?

What is Miranda's dependency status for Javier?

What is Antonio's dependency status for Miranda?

What is Antonio's dependency status for Javier?

Is Javier eligible to claim the Child Tax Credit and/or the Other Dependent Credit for any potential dependent?

Is Javier eligible to claim and receive the Earned Income Credit?

Is Javier eligible to utilize the 2019 lookback provision for the Earned Income Credit?