topic Earned Income Tax Credit (EITC) - "Specified Student" definition in Deductions & credits

Earned Income Tax Credit (EITC) - "Specified Student" definition

jbj1 — Mon, 09 Mar 2026 04:56:04 GMT

Form 1040 Line 27 IRS Instructions define a "Specified Student" as "You qualify as a specified student if you
were enrolled in a program that leads to a degree, certificate, or other recognized educational credential and carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period, if longer."

The Instructions further state that "EIC rules for taxpayers without a qualifying child. Special rules apply if you are claiming the EIC without a qualifying child. In these cases, the minimum age has been lowered to age 19 except for specified students who must be at least age 24 at the end of the year."

By these instructions my son (has no child is age 21 and taking 6 hours of college courses in 2021 ... i.e. one-half the normal workload) would be a Specified Student and not qualify for the EIC. However, Turbotax only asks "Were you a full-time (not one-half time) student for at least 5 months in 2021?" Answering "No" indicates he qualifies for the EIC when by the IRS Instructions above he doesn't. Which is correct?

Re: Earned Income Tax Credit (EITC) - "Specified Student" definition

AmeliesUncle — Fri, 25 Feb 2022 21:51:18 GMT

If TurboTax is asking it that way, the program is wrong (one of MANY errors in the program).

Re: Earned Income Tax Credit (EITC) - "Specified Student" definition

ColeenD3 — Sat, 26 Feb 2022 18:23:01 GMT

The IRS is always correct. They state:

Special rules apply if you are claiming the EIC without a qualifying child.

In these cases, the minimum age has been lowered to age 19 except for specified students who must be at least age 24 at the end of the year. However, the applicable minimum age is lowered further for former foster youth and qualified homeless youth to age 18. Additionally, you no longer need to be under age 65 to claim the EIC without a qualifying child.

Specified student.

You qualify as a specified student if you were enrolled in a program that leads to a degree, certificate, or other recognized educational credential and carried at least one-half the normal workload for your course of study during at least 5 calendar months of the year or an academic period if longer.

Re: Earned Income Tax Credit (EITC) - "Specified Student" definition

jbj1 — Wed, 09 Mar 2022 12:41:35 GMT

Thanks!

Maybe TurboTax will be corrected, since the current question/process yields an incorrect result?

Re: Earned Income Tax Credit (EITC) - "Specified Student" definition

bizcardnut — Sun, 20 Mar 2022 22:17:29 GMT

I came across the same issue. Answering the questions 'correctly' in Turbo Tax results in being granted the EITC, which is wrong. Turbo Tax needs to fix the program. Both the online and downloaded version of Turbo Tax are incorrect.

Re: Earned Income Tax Credit (EITC) - "Specified Student" definition

CJ453 — Mon, 04 Apr 2022 18:35:58 GMT

EIC worksheet specified student box needs to be checked and the program will not compute EIC.