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IRS.gov Website
Publication 596
taxmap/pubs/p596-014.htm#en_us_publink1000298590

Rule 14—You Must Have Lived in the United States More Than Half of the Year(p17)

rule
Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year.
If it wasn't, put "No" next to line 66a (Form 1040), line 42a (Form 1040A), or line 8a (Form 1040EZ).
taxmap/pubs/p596-014.htm#en_us_publink1000298592

United States. (p17)

rule
This means the 50 states and the District of Columbia. It doesn't include Puerto Rico or U.S. possessions such as Guam.
taxmap/pubs/p596-014.htm#en_us_publink1000298593

Homeless shelter. (p17)

rule
Your home can be any location where you regularly live. You don't need a traditional home. If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule.
taxmap/pubs/p596-014.htm#en_us_publink1000298594

Military personnel stationed outside the United States. (p17)

rule
U.S. military personnel stationed outside the United States on extended active duty (defined in chapter 2) are considered to live in the United States during that duty period for purposes of the EIC.