A Qualifying Child For The EIC Is

Qualifying Child for EITC

A qualifying child for the EIC is a child who is your…
Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew)


was… Under age 19 at the end of 2009 and younger than you (or your spouse, if filing jointly) or Under age 24 at the end of 2009, a student, and younger than you (or your spouse, if filing jointly) or Any age and permanently and totally disabled

Who is not filing a joint return for 2009 (or is filing a joint return for 2009 only as a claim for refund)

Who lived with you in the United States for more than half of 2009. If the child did not live with you for the required time, see Exception to time lived with you on page 44 of the Form 1040A instructions or page 50 of the Form 1040 instructions.


If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return), special rules apply. For details, see page 45 of the Form 1040A instructions or page 51 of the Form 1040 instructions.

Do you want part of the EIC added to your take-home pay in 2010? To see if you qualify, get Form W-5 from your employer, call the IRS at 1-800-TAX-FORM (1-800-829-3676) or download below.

2009 Tax Forms:

Schedule EIC
2010 Form W-5
2009 – 1040
2009 – 1040a
1040 Instructions
2009 Publication 596

Federal Income Tax Forms

Most Popular IRS Forms & IRS Publications

These IRS forms and publications will help taxpayers file taxes and determine their tax liability in a wide range of situation.

Form 1040, U.S. Individual Income Tax Return (PDF)
Annual income tax return filed by citizens or residents of the United States
Related: Instructions for Form 1040 (PDF)  Tax Tables (PDF)

Additional forms and schedules for filing Form 1040  

Form 1040A, U.S. Individual Income Tax Return (PDF)
Shorter version of Form 1040 allows you to report limited types of income and to claim certain adjustments. You cannot itemize deductions if you file Form 1040-A
Related: Instructions for Form 1040A (PDF)

Form 1040-ES, Estimated Tax for Individuals (PDF)
Figure and pay your estimated tax on income that is not subject to withholding (for example, earnings from self-employment, interest, dividends, rents, alimony, etc.)
Related: Instructions for Form 1040-ES (PDF)

Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents (PDF)
Simplest individual income tax return form to fill out. If you file Form 1040EZ, you cannot itemize deductions or claim any adjustments to income or tax credits (other than the earned income credit).
Related: Instructions for 1040EZ (PDF)

Need help choosing the right 1040 for your situation? Use the Interactive Tax Assistant (ITA)or read Which Form – 1040, 1040-A, or 1040-EZ?

Form W-4, Employee’s Withholding Allowance Certificate (PDF)
Complete Form W-4 so that your employer can withhold the correct federal income tax from your pay. Consider completing a new Form W-4 each year and when your personal or financial situation changes.
Related: Withholding Calculator

Form W-9, Request for Taxpayer Identification Number (TIN) and Certification (PDF)
Provide your correct SSN or other TIN to the person who is required to file an information return with the IRS to report, for example, income paid to you, real estate transactions, mortgage interest you paid, acquisition or abandonment of secured property, cancellation of debt, or contributions you made to an IRA.
Related: Instructions for the Requestor of Form W-9 (PDF)

Publication 15 (Circular E), Employer’s Tax Guide (PDF)
Explains your tax responsibilities as an employer. It also includes tax tables that you need to figure the taxes to withhold from each employee.
Related: Read Pub 15 Online

Publication 17, Your Federal Income Tax (PDF)
Explains the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.
Related: Read Pub 17 Online

Look for other current forms, instructions, and publications

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To download these files, use the following links:

Helpful Links

Check out the English/ASL video on the IRS YouTube Channel and meet Lex, the Tax Time canine. Lex introduces the terrific online services available for people with disabilities. Select the video link and then select the Leave IRS Site link to start the video.