Just to be clear, a taxpayer qualifies for the EIC, or they don't. The number of children they claim as dependents for filing status purposes will affect the amount of the EIC. For a rundown of these requirements, please see https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/do-i-qualify-for-earned-.... Also, it is vague to say that children are "qualifying" or "non-qualifying" for all filing status and tax credit purposes. To claim a child for filing status purposes, the child must not be over 18 at the end of the tax year. However, for the Child Tax Credit, they cannot be over 17 at the end of the tax year. If they are 17 or older, then the Credit for Other Dependents applies to them, if . the requirements for that credit are met.
Also, taxpayers may take advantage of the Child and Dependent Care Credit. That applies to children under 13 or a spouse or other dependent (qualifying child for filing status purposes or qualifying relative) regardless of age, who is incapable of caring for him- or herself. The rules for qualifying relative for the Child and Dependent Care Credit take a but more explanation, buy it does apply to disabled children who are too old to qualify as a dependent for filing status purposes. The key point here is that qualifications for filing status and the various credits vary, so it is confusing to simply say a child is a "qualifying child." Qualifying for what, exactly? Keeping all of these rules straight in your head can be mind bending, but fortunately, the TurboTax questionnaires will figure all of this out for you.
