Qualifying Child for the Earned Income Credit

Qualifying Child for the Earned Income Credit

For purposes of the EIC, a qualifying child must be your

son, daughter, stepchild, adopted child, grandchild, or eligible foster child, or a descendant of any of them, or

brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them who:

is under the age of 19 - or under 24 and a full-time student - or is a totally disabled child of any age, and who
spent at least half of the tax year with you in the United States. Military personnel stattioned outside the United States on extended active duty are considered to live in the United States.
References in periodicals archive ?
Starting with the 2000 tax year, a foster child is considered a qualifying child for the earned income credit and child tax credit only if the child: