Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Earned Income Credit (EIC)

Rules for Taxpayers with Qualifying Children

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, Earned Income Credit tab.

Part B: Rules If You Have a Qualifying Child

Child must meet the relationship, age, and residency tests.

Qualifying child cannot be used by more than one person to claim the EIC.

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, Earned Income Credit tab.

EIC Eligibility Requirements chart from the Volunteer Resource Guide, Earned Income Credit tab. Highlight Part B: Rules if You Have a Qualifying Child
EIC General Eligibility Rules Interview Tips

EIC General Eligibility Rules Interview Tips