Qualifying Child for the Earned Income Credit

For purposes of the EIC, a qualifying child must be your

son, daughter, stepchild, adopted child, grandchild, or eligible foster child, or a descendant of any of them, or

brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them who:

is under the age of 19 - or under 24 and a full-time student - or is a totally disabled child of any age, and who
spent at least half of the tax year with you in the United States. Military personnel stattioned outside the United States on extended active duty are considered to live in the United States.

单词	qualifying child for the earned income credit
释义	Qualifying Child for the Earned Income Credit Qualifying Child for the Earned Income Credit For purposes of the EIC, a qualifying child must be your son, daughter, stepchild, adopted child, grandchild, or eligible foster child, or a descendant of any of them, or brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them who: is under the age of 19 - or under 24 and a full-time student - or is a totally disabled child of any age, and who spent at least half of the tax year with you in the United States. Military personnel stattioned outside the United States on extended active duty are considered to live in the United States.
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