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:
“When we choose to be parents, we accept another human being as part of ourselves, and a large part of our emotional selves will stay with that person as long as we live. From that time on, there will be another person on this earth whose orbit around us will affect us as surely as the moon affects the tides, and affect us in some ways more deeply than anyone else can. Our children are extensions of ourselves in ways our parents are not, nor our brothers and sisters, nor our spouses.”
—Fred Rogers (20th century)