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:
“We can teach prevention. For little kids, the best protection is that they should not be alone in public places. All children should be conscious of strangers, and be discriminating and wary of them. This won’t make them grow up suspicious as long as they have adults around whom they know and can trust: relatives, friends of their parents, parents of friends.”
—“How Parents Can Talk to Their Kids,” Newsweek (January 10, 1994)