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)
AND

child

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
AND

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

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.

CAUTION

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