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What is a "Qualifying Child" for EIC purposes?
“Qualifying children” include: sons, daughters, stepchildren, grandchildren and adopted children, as long as they lived with the taxpayer for more than half the year.
Brothers, sisters, stepbrothers, stepsisters, nieces, or nephews – as well as descendants of such relatives – can be “qualifying children” if they lived with the taxpayer for more than half the year and were cared for as members of the family.
Foster children can be claimed for the EIC if they lived with the taxpayer for more than half the year and were cared for as members of the family, but only if they are placed with the taxpayer by an authorized government or private placement agency.
“Qualifying children” must be under age 19 at the end of 2007, or under age 24 if they are full-time students. Totally and permanently disabled children of any age also are considered “qualifying children.” A valid Social Security number is required for any qualifying child born before December 31, 2007.
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