No Qualifying Child
Taxpayers can file Form 1040 to claim the EIC without a qualifying child. Review the Summary of EIC Eligibility Requirements in the Volunteer Resource Guide, Earned Income Credit tab, Part C Rules If You Do Not Have a Qualifying Child.
Review the question on the intake and interview sheet: Can your parents or someone else claim you or your spouse on their tax return? Did the taxpayer check yes or no?
Taxpayers turning 25 on January 1st are considered to be of age as of December 31st. Taxpayers reaching the age of 65 on January 1st are still considered 64 as of December 31st. Taxpayers in either of these situations whose return is rejected may need to file a paper return.
For a couple filing a joint return, only one taxpayer has to meet the age requirement.
Tom and Martha are a married couple. Tom is 66 and Martha is 58 years old. If all other rules are met, they would qualify for the EIC.