There is not a limit on the number of children that can be
claimed as a dependent on a tax
return, no matter what filing status is used, as long as the qualifications for
claiming a dependent are met. The same
is true for most tax credits associated with dependents.
However, there is a limitation associated with the Earned Income Tax Credit (EITC). There can be more than three children listed
on the tax return as dependents, but the EITC
is only calculated based on a maximum of three children.