| Son | Brother |
| Daughter | Sister |
| Stepchild | Half brother/sister |
| Foster child | Step brother/sister |
| A descendant | A descendant |
Tax Tools
Tests for Qualifying Child
Relationship
A qualifying child is a child who is your
Age
A qualifying child is a child who was
Under age 19
at the end of current tax year and younger than you (or your spouse, if filing jointly)
Under age 24
at the end of current tax year a student and younger than you (or your spouse, if filing jointly)
Any age
permanently and totally disabled at any time during the year
Joint Return
A qualifying child is a child
who is not filing a joint return for current tax year (or is filing a joint return for current tax year only to claim a refund of income tax withheld or estimated tax paid).
Residency
A qualifying child is a child
who lived with you in the United States for more than half of the current tax year.
You can't claim the EIC for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child's address.
If the child didn't live with you for more than half of the year because of a temporary absence, birth, death, or kidnapping, see Temporary absences, Birth or death of child, or Kidnapped child in this chapter.
Find your nearest ATC office and make an appointment today.
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