By situation
Qualifying child rules for the earned income credit
Most denied claims come from a child who did not meet one of these tests. They are not the same as the rules for a dependent or for the child tax credit.
Do you qualify for the earned income credit?
Federal EITC, tax year 2025
You qualify: $7,010
| Earned income above zero | met |
| Income below $57,310 | met |
| Investment income $11,950 or less | met |
| Valid SSNs for work | met |
A qualifying child must also pass the relationship, age, residency and joint return tests. Not filing as married filing separately, unless separated.
A child is a qualifying child for the earned income credit when four tests are met. Relationship: your son, daughter, stepchild, adopted child, eligible foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them, such as a grandchild, niece or nephew. Age: under 19 at the end of the year, or under 24 if a full-time student for at least five months, and younger than you or your spouse; or any age if permanently and totally disabled. Residency: lived with you in the United States for more than half the year; temporary absences for school, medical care or military service count as time at home. Joint return: the child did not file a joint return, except only to claim a refund. The child also needs a Social Security number valid for employment. Unlike the dependency rules, there is no support test.
The federal credit at your income, by number of children
Federal EITC 2025, $24,000 earned, 2 children
$7,010
| No qualifying child | $0 |
| 1 child | $4,220 |
| 3 or more children | $7,904 |
Without a child, you or your spouse must be 25 to 64 at year end.
IRS and state rules read by Radif Partners · Editorial policy · Method and sources
The four tests in one table
| Test | What it requires |
|---|---|
| Relationship | Child, stepchild, adopted or foster child, sibling, half or step sibling, or a descendant of one of them |
| Age | Under 19 at year end, under 24 if a full-time student, any age if permanently and totally disabled; younger than you or your spouse unless disabled |
| Residency | Same main home in the United States for more than half the year |
| Joint return | Did not file a joint return for the year, unless only to claim a refund |
| SSN | Valid for employment, issued by the due date of the return |
Tie-breaker rules
Only one person can use a child for the credit in a year. When a child meets the tests for more than one person and they do not agree, the law picks: a parent over a non-parent; between two parents filing separately, the one the child lived with longer, and then the higher AGI; between non-parents, the higher AGI. A non-parent can claim the child when a parent could but does not, provided the non-parent's AGI is higher than any parent's who could claim. The IRS qualifying child page has examples.
Differences with the child tax credit
The child tax credit needs a child under 17, not 19, and a dependent, which brings a support test: the child must not provide more than half of their own support. A child of 17 or 18 can therefore count for the earned income credit and not for the child tax credit. A divorced parent who does not live with the child can claim the child tax credit with Form 8332 signed by the other parent, but never the earned income credit, which follows the residency test only.
Proof of residency
When the IRS asks, it accepts school, medical, day care, social service or lease records showing the child's address and yours. A letter from a landlord, a school or a doctor on letterhead also works. Gathering them before filing avoids a delay if the claim is reviewed; the page on reviews and denials explains the steps.