WHAT – What is a qualifying child for the Earned Income Tax Credit (EITC)?

• To qualify for the EITC, a qualifying child must:
  • Have a valid Social Security number
  • Meet all 4 tests for a qualifying child
    • Age
      • Any age and permanently and totally disabled at any time during the year.
      • OR Under age 19 at the end of the year and younger than you (or your spouse, if you file a joint return)
      • OR Under age 24 at the end of the year and a full-time student for at least 5 months of the year and younger than you (or your spouse, if you file a joint return)
    • Relationship
      • Son, daughter, stepchild, adopted child or foster child
      • Brother, sister, half-brother, half-sister, stepsister or stepbrother
      • Grandchild, niece or nephew
    • Residency
      • Your child must live in the same home as you in the United States for more than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases. It does not include United States possessions such as Guam, the Virgin Islands or Puerto Rico.
    • Joint Return
      • To be a qualifying child for the EITC, your child must not have filed a joint return with another person (for example, their husband or wife) to claim any credits such as the EITC. Your child can file a joint tax return only to get a tax refund on tax withheld from their paycheck.
  • Not be claimed by more than one person as a qualifying child

If you have questions about EITC eligibility, need help with filing your federal tax return and/or Washington’s Working Families Tax Credit, contact us today to book an appointment! We are a partner with the Internal Revenue Service and the Washington State Department of Revenue and are happy to bring FREE tax help services to the community.

Questions?
Email: vita@pimsavvy.com
Call/text 206-565-2961 option 4