If you have a qualifying child, you can get a bigger credit. A qualifying child:
- must meet the age, relationship, and residency tests (see below)
- cannot be used by more than one person to claim the EIC. However, the parent the child lives with for more than half of the year can claim the EIC even if the other parent can claim the child as a dependent.
- cannot be a qualifying child of another person
The child must be your child, brother, sister, stepbrother, stepsister, or a descendant of one of these relatives (niece, nephew, grandchild). Child includes your children by blood, marriage, and court order. Adopted children and foster children are included in the definition of "child."
Your child must be:
- Under age 19 at the end of the year, or
- Under age 24 at the end of the year, if a full-time student or
- Any age, if permanently and totally disabled
Your child must have lived with you in the United States for more than half of the year. "In the United States" means in one of the 50 states or the District of Columbia. Your child must have a valid Social Security number.