To count as a qualifying child for EIC, your child must have a valid Social Security number (not an ITIN).
They must also:
- Be your child (including legally adopted), stepchild, eligible foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece); and
- Be permanently and totally disabled or under the age of 19 as of December 31, 2023 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly); and
- Have lived with you (or your spouse, if filing jointly) for more than half the year in the United States (unless you were in the military); and
- Not file jointly with their spouse unless they weren't required to file, but did so anyway to claim a tax refund.
