Qualifying Children
A person or couple claiming EIC with one or more qualifying children need to fill out and attach Schedule EIC to their 1040 or 1040A. This form asks for the child(ren)'s name, social security number, year of birth, whether an older "child" age 19 to 23 was classified as a student for the year (full-time status for at least one long semester or equivalent time period), whether an older "child" is classified as disabled during the year (doctor states one year on more), the child's relationship to claimant, and the number of months the child lived with the claimant in the United States.
To claim a person as qualifying child, the following requirements of relationship, age, and shared residence must be met.
Read more about this topic: Earned Income Tax Credit
Famous quotes containing the word children:
“The great God endows His children variously. To some he gives intellect—and they move the earth. To some he allots heart—and the beating pulse of humanity is theirs. But to some He gives only a soul, without intelligence—and these, who never grow up, but remain always His children, are God’s fools, kindly, elemental, simple, as if from His palette the Artist of all had taken one color instead of many.”
—Mary Roberts Rinehart (1876–1958)