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:
“Americans are notorious for looking to their children for approval. How our children turn out and what they think of us has become the “final judgment” on our lives. . . . We imagine that the rising generation is rendering history’s verdict on us. We may resent children simply because we expect a harsh judgment from them.”
—C. John Sommerville (20th century)