Get your taxes done using TurboTax

Here are the rules to claim EITC Without a Qualifying Child per irs.gov. 

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.

She falls in the last point listed. She needs to be at least 24 years old. Since it is part of the tax code, it can't be altered.