KrisD15
Employee Tax Expert

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According to the IRS:

 

"You are eligible to claim the EITC without a qualifying child if you meet all the following rules. You (and your spouse if you file a joint tax return) must:

  • Meet the EITC basic qualifying rules
  • Have your main home in the United States for more than half the tax year
    • The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include U.S. possessions such as Guam, the Virgin Islands or Puerto Rico
  • Not be claimed as a qualifying child on anyone else's tax return

  • Be at least age 18 at the end of the tax year (usually Dec. 31)
    • The minimum age to claim the EIC is generally age 19; however, if you are a qualified former foster youth or a qualified homeless youth, you need to be at least age 18.
    • If you are a specified student (other than a qualified former foster youth or a qualified homeless youth), you need to be at least age 24."

IRS LINK

 

Specified Student means:

 

" (C) Specified student For purposes of this paragraph, the term “specified student” means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3) ) during at least 5 calendar months during the taxable year."

 

Cornell Law Link

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