When You Should Use Schedule EIC

If you are claiming Earned Income Credit and have one or more qualifying child(ren) use Schedule EIC to give the IRS information about your qualifying child(ren).

Qualifying Child Requirements for EIC Purposes

For purposes of the Earned Income Credit, your child must meet ALL four of the following tests to be considered a qualifying child.

1. Relationship – The child must be your son, daughter, stepchild, foster child, or a descendant of any of them (for example, a grandchild), brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, niece or nephew).
2. Age – The child must meet one of the following age requirements.
   • Under age 19 as of December 31^st of the current tax year, and younger than you or your spouse if filing joint;
   • Under age 24 at the end of the current tax year and younger than you or your spouse (if filing joint) and a full time student for 5 months or more;
   • Any age if your dependent is permanently and totally disabled.
3. Residency – Your child must have lived with you in the United States for more than half of the current tax year. If your dependent is a resident of Puerto Rico, Guam, or any other country outside the United States, they will not qualify for EIC. Children who were born or died during the year are treated as living with you for the entire year.
4. Support – Your child did not provide more than one-half of his/her own support during the year.

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