Tax Filing Help
 

EIC with a Child

If the taxpayer has a child and wanting to claim the earned income credit or EIC with a child, then the taxpayer has to meet the following additional tests for EIC with a child. The same goes for taxpayers without a child wanting to claim the earned income credit. These taxpayers have to meet similar tests for EIC without a child qualification.

The child or children that will help the taxpayer qualify for earned income tax credit (EIC) with a child must be qualifying child or qualifying children. The definition of a qualifying child for the earned income tax credit purposes is not the same as the definition of a qualifying child for dependent exemption purposes. We will discuss the definition of a qualifying child for the EIC purpose soon.

Tests for the child or children

If there is a qualifying child, the taxpayer's child or children must satisfy the EIC with a child tests below:

qualifying child for someone else? Arrow rightYES

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 NO

Relationship test for qualifying child dependent Arrow rightNO

Arrow down

YES

Age test for child dependent  Arrow right NO

Arrow down

YES

Residency Test for dependent child  Arrow right NO

Arrow down

YES

Have valid SSN? Arrow right NO

Arrow down

 YES

Used by another claiming EIC Arrow right YES (Tie breaker Rule)

Arrow down

 NO

EIC with a child

Go to income level test for earned income credit