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

Earned Income Credit (EIC)

Rules for Taxpayers with Qualifying Children

Rules for a Qualifying Child of More Than One Person

Only one taxpayer can claim a child who meets the conditions to be a qualifying child of more than one person. Review the Qualifying Child of More than One Person rules in the Volunteer Resource Guide, Earned Income Credit tab.

Tax software hint.

List the children from youngest to oldest in the software, and check the EIC box. To review information related to the software, go to the Volunteer Resource Guide, Exemptions and Main Info tab, Main Information Screen.

Qualifying Child of More than One Person

Qualifying Child of More than One Person