All Workers Claiming the EITC Must:

• Have a valid Social Security number,
• Not file as "married filing separate,"
• Not file Form 2555 or Form 2555-EZ (related to Foreign Earned Income),
• Meet the investment income limitation,
• Have earned income,
• Not be the qualifying child of another person,
• Generally, be a U.S. citizen or resident alien for the entire year.

To Claim EITC With a Qualifying Child, the Child Must Pass All of the Following Tests:

• Relationship
  • A son or daughter (including an adopted child or child placed for adoption)
  • Stepchild
  • Foster child placed by an authorized placement agency or court
  • Brother, sister,  half brother, half sister, stepbrother, stepsister or a descendant of any of them
• Age, at the end of the filing year, the child was:
  • Younger than the worker (or the worker's spouse if married filing jointly) and 
    • younger than 19,
    • or, younger than 24 and a full-time student
  • Any age if permanently and totally disabled
• Residency
  • Child must live with the worker, or the worker's spouse if filing a joint return, in the United States* for more than half of the year.

• Joint Return
• The child can not have filed a joint return, unless the child and the child's spouse did not have a filing requirement and filed only to claim a refund

To Claim EITC Without a Qualifying Child, You, and Your Spouse if you File a Joint Return:

• Must have lived in the United States for more than half of the tax year,
• Either you (or your spouse if filing a joint return) must be at least age 25 but less than age 65
• Cannot qualify as the dependent of another person.