Qualifying Child for EITC

[shellyhawkins197]

I have a son that turned 20 years old on December 26, 2016, he is not a full time student and he is not disabled, but he lived with me and I supported him financially the whole year, can I claim him for EITC?

[ThomasM · Accepted solution]

Based on the details you've given, you may be able to claim your son as a dependent, but -- because he was over the age of 18 and not a full-time student -- he is not a Qualifying Child for purposes of the EITC.

Since he is not a Qualifying Child, then he must pass the tests to be a Qualifying Relative in order for you to claim him as a dependent.  Since he is your child and (assuming) you provided more than 50% of his support, then it comes down to the amount of money he earned in 2016.  If he earned less than $4050, then you can claim him; if he earned $4050 or more, then you cannot.

Here's a link to IRS Publication 17 which covers all the requirements for claiming dependents:  https://www.irs.gov/pub/irs-pdf/p17.pdf