Who is a qualifying child for Earned Income Tax Credit?

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

A) To be a qualifying child for the Earned Income Tax Credit (EITC), your child must meet the following criteria:

• Relationship. Your child must be your:
  • Son, daughter, stepchild, adopted child, or foster child.
  • Brother, sister, half-brother, half-sister, stepsister, or stepbrother.
  • Grandchild, niece, or nephew.
• Age. Your child must be under age 19 at the end of the tax year, or under age 24 at the end of the tax year if a full-time student.
• Residency. Your child must live with you for more than half of the tax year.
• Support. You must provide more than half of your child’s support for the tax year.
• Citizenship or residency. Your child must be a U.S. citizen, U.S. national, or resident alien.

If your child meets all of these criteria, they are a qualifying child for the EITC.