If the student turned 24 on or before Dec 31 of the tax year, then she does not qualify as your dependent under the qualifying chlld dependent rules, but may qualify under the qualifying relative dependent rules. But for the EITC, if the student was *OVER* the age of 23 on Dec 31 of the tax year, while they may qualify as your relative dependent, but they do not qualify you for the additional EITC.
