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Who is a qualifying child for Earned Income Tax Credit?

Tax_questionQ) Who is a qualifying child for Earned Income Tax Credit?

A) According the to IRS – Your child is a qualifying child if your child meets all of the following tests:

  1. Age
  2. Relationship
  3. Residency
  4. Joint Return

Age

Your child must meet one of the following:

  • Be under age 19 at the end of the year and younger than you or your spouse, if you file a joint return
  • Be a full-time student under age 24 at the end of the year and younger than you or your spouse, if you file a joint return, or
  • Be permanently and totally disabled at any time during the year and any age.

Relationship

To be your qualifying child, a child must be your:

  • Son, daughter, stepchild, eligible foster child, or a descendant of any of them (for example, your grandchild), or
  • Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew).
Definitions to clarify the relationship test

Adopted child. An adopted child is always treated as your own child. This includes a child who was lawfully placed with you for legal adoption.

Eligible Foster Child. A person is your eligible foster child if the child is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

Residency Test

Your child must have lived with you, or your spouse if you file a joint return, in the United States for more than half of the year.

Joint Return Test

Your child must not have filed a joint return or if your child filed a joint return, your child and his/or her spouse filed only to claim a refund and were not required to file.

See Publications 596596(SP) and 501 for more details


Who is an eligible foster child?

An eligible foster child is one placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.




 

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147 Responses to Click to Tell Us Your Experience At Your Local Tax Office

  1. According to the IRS – Some tax returns take longer to process than others for many reasons, including when a return:

    Includes errors
    Is incomplete
    Is affected by identity theft or fraud
    Includes a claim filed for an Earned Income Tax Credit or an Additional Child Tax Credit. See Q&A below.
    Includes a Form 8379, Injured Spouse Allocation, which could take up to 14 weeks to process
    Needs further review in general
    We will contact you by mail when we need more information to process your return. https://www.irs.gov/refunds/tax-season-refund-frequently-asked-questions

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