HOME | ABOUT US | IRS | TAXES | E-FILING | SELF EMPLOYMENT TAX | SOCIAL SECURITY FRAUD | BACK TAXES | FILING EXTENSION | CLAIMING DEPENDENTS | LATE PENALTIES | TAX REFUND | EARNED INCOME TAX CREDIT | ASK YOUR QUESTION
Who is a qualifying child for Earned Income Tax Credit?
Q) 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:
- Age
- Relationship
- Residency
- 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 596, 596(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.
THE IRS “GET MY PAYMENT” WEBSITE KEEPS GIVING ME ERROR MESSAGES! Do you or your colleagues have any insights re the IRS “GET MY PAYMENT” website? I SUCCESSFULLY entered my DOB, street address and Zip Code into “GET MY PAYMENT”. However, this time it REJECTED my 9-digit SSN which I entered as: xxxxx6892. Note that the above St. ADDR. / ZIP is a temporary address for an AZ cancer clinic where I’m currently being treated. Also, note that I successfully received my previous two stimulus checks via DD using the above information (bank’s routing / acct numbers haven’t changed). I called the IRS, IRS Fiscal Services Bureau and the Treasury Dept., and all I got were referrals back to IRS.GOV which directed me to contact my local IRS. Thanks for your help.