Tests for Qualifying Children

For EIC purposes, the taxpayer has a qualifying child if the child meets all the tests outlined in Part B of the Summary of EIC Eligibility Requirements chart, in the Volunteer Resource Guide (Tab H).

Taxpayers with a qualifying child can file Form 1040 to claim the EIC. Claiming a child who is not a qualifying child is one of the most common EIC errors; to make sure you apply the rules correctly as you question the taxpayer, refer to the EIC General Eligibility Rules in the Volunteer Resource Guide (Tab H).