Below are the requirements for a Qualifying Child for EIC.
S/he must :
- Be your
child (including legally adopted), stepchild, foster child, sibling,
half-sibling, step-sibling, or a descendant of any of them (for example,
your grandchild or niece); and
- Be
permanently and totally disabled OR under
the age of 19 as of December 31, 2016 (under 24 if a full-time student)
and younger than you (or your spouse, if filing jointly); and
- Have lived
with you (or your spouse, if filing jointly) for more than half the
year; and
- Not file
jointly with their spouse unless they weren't required to file but did so
anyway to claim a tax refund.
