Yes, but only if you explicitly rejected the benefit at the time of the gift.

You and your spouse cannot be claimed as a dependent by someone else. Your qualifying child cannot be used by more than one person to claim EITC. Cohen's remarks were prompted by a recent column I wrote about whether debtors should accept a settlement. Are taking at least half the normal full-time course load for your major for at least one academic period beginning during the calendar year. If a child meets the rules to be a qualifying child of more than one person, only one person can treat that child as a qualifying child and claim EITC.

You and your spouse are between the ages of 25 and 64. You can choose to include your combat pay for Earned Income Credit purposes, or you may choose to leave it out. You cannot qualify as the dependent of another person. Your filing status cannot be 'married filing separately. Are enrolled in a program that leads to a degree, certificate, or other recognized educational credential.