Qualifying Children
A person or couple claiming EIC with one or more qualifying children needs 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 age, relationship, and shared residence must be met.
Read more about this topic: Earned Income Tax Credit (US)
Famous quotes containing the word children:
“The power we exert over the future behavior of our children is enormous. Even after they have left home, even after we have left the world, there will always be part of us that will remain with them forever.”
—Neil Kurshan (20th century)