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According to the IRS in order to be a qualifying child they must pass these tests-
- Any age and permanently and totally disabled at any time during the year. For more information, see Disability and Earned Income Tax Credit.
or
- Under age 19 at the end of the year and younger than you (or your spouse, if you file a joint return)
or
- Under age 24 at the end of the year and a full-time student for at least 5 months of the year and younger than you (or your spouse, if you file a joint return)
To be a qualifying child for the EITC, 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
To be a qualifying child for the EITC, your child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.
Temporary time away from home
If your child was temporarily away from home, we count that as time lived with you. For example, your relative may temporarily leave the home because of:
- Illness or hospitalization
- School attendance, vacation, business or military service
- Detention in a juvenile facility
- Kidnapping
In addition the child must not provide more than half of their own support.
[Edited 01/30/25 09:33 AM PST]
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