• Will has lived in the United States since 2000 and has an Individual Taxpayer Identification Number (ITIN).
• Will is single and 24 years old.
• Will has one child, R.J., who is 3 years old and lived with him all year.
• Will earned $26,700 in wages. He had no other income.
• Will provided all the support for R.J. and all the costs of keeping up their home.
• Will paid for R.J. to attend day care while he worked.
• R.J. has a valid Social Security number and is a U.S. citizen.

7. Will may claim R.J. as a dependent on his tax return

true or false?

Is Will able to claim R.J. as a qualifying child for the earned income credit (EIC)?