What is your "filing status"?

To claim the EIC, your filing status MUST be single, head of household, qualifying widow(er), or married filing jointly.

Information on "Social Security Numbers"

You and your spouse (if filing jointly) must each have a VALID social security number issued by the Social Security Administration. You CANNOT claim the EIC if you (or your spouse if filing jointly) have a Social Security card that says "NOT VALID FOR EMPLOYMENT."

If your child has a Social Security number that says "NOT VALID FOR EMPLOYMENT," then that child is NOT a qualifying child for EIC.

NOTE: "Individual Taxpayer Identification Numbers (ITIN's)" or "Adoption Taxpayer Identification Numbers (ATIN's)  are NOT VALID for EIC purposes!

Are YOU a "qualifying child" of another person?

If you or your spouse (if filing jointly) are a qualifying child of another person, you CANNOT claim the EIC.

Do you have "foreign earned income"?

If you file Form 2555 or Form 2555-EZ to report Foreign Earned Income, you CANNOT claim the EIC.

Are you a "nonresident alien"?

If you are a nonresident alien you can claim the EIC only if you are married to a United States citizen or resident, AND file a joint return, AND elect to be taxed as a resident for the entire tax year.

Do you have a "qualifying child"?

To be a qualifying child, the child MUST meet the following FOUR requirements:

1. Relationship

The child MUST be your:

• Son,

• Daughter,

• Stepchild,

• Foster Child*,

• Adopted Child** (this child is treated as either son or daughter),

• Brother (including half-brother),

• Sister (including half-sister),

• Stepbrother,

• Stepsister, or

• A descendant of any of them (examples: grandchild, niece, or nephew).

*A "foster child" is any child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.

**An adopted child includes a child lawfully placed with you for legal adoption even if the adoption is NOT final. This child is considered to be a blood relative.

2. Age

On December 31, the child MUST have been:

• Under age 19, OR

• Under age 24 AND a full-time student*, OR

• Any age and permanently and totally disabled** at any time during the tax year.

*A STUDENT is a child enrolled full-time during any part of any 5 calendar months during the tax year at a school or has taken a full-time on-farm training course given by a school, county, or local government agency. A school includes a technical, trade, or mechanical school. It does NOT include an on-the-job training course, correspondence school, or night school.

**A person is PERMANENTLY AND TOTALLY DISABLED if at any time during the tax year the person was unable to engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition has lasted or can be expected to last continuously for AT LEAST 12 months, OR can lead to death.

3. Residency

The child MUST have lived with you in the United States for more than half the tax year (AT LEAST 183 days or AT LEAST 184 days if a leap year). The United States is defined as of any of the 50 states and the District of Columbia.

Certain EXCEPTIONS Apply to the Residency Requirement

Kidnapped Child - If the child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or of the child's family, and the child shared the same principal place of residence as you for more than half of the portion of the tax year preceding the kidnapping, the child satisfies the residency requirement for you for all tax years ending during the period in which the child is missing. A missing child ceases to satisfy the residency requirement in the first tax year beginning after the calendar year in which the child is determined to be dead or, if earlier, in which the child would have attained the age of 18.

4. Is the child married?

If the child is married, the child will be your "qualifying child" for EIC, only if you can claim a dependency exemption for the child, or the child's other parent claims him or her as a dependent under the rules for "children of divorced or separated parents."

What Happens if the Child is a "Qualifying Child" of MORE THAN One Person?

If the child meets the above requirements to be a "qualifying child" of more than one person and you and the other person(s) cannot agree who will claim the child as a "qualifying child" and more than one of you actually claim the child, then the following tie-breaker rules which are listed in chronological order below will determine who will be allowed to claim the EIC for the child:

TAXPAYERS WHO DO NOT HAVE A QUALIFYING CHILD

If you do not have a "qualifying child," you MUST meet ALL of the following:

• You OR your spouse (if filing jointly) MUST have been at least age 25, but under age 65 at the end of the tax year, AND

• You OR your spouse (if filing jointly) are NOT a "qualifying child" OR a dependent of another person on their tax return. If another person is eligible to claim you and/or your spouse (if filing jointly) as a "qualifying child" OR dependent, but does not, you still CANNOT claim the EIC, AND

• You AND your spouse (if filing jointly) MUST have lived in the United States for more than half the tax year (AT LEAST 183 days or AT LEAST 184 days if a leap year). The United States is defined as of any of the 50 states and the District of Columbia.

Military Personnel - If stationed OUTSIDE the United States on extended active duty, you are considered to live in the United States during the duty period for EIC purposes. Extended active duty is military duty ordered for an indefinite period or for a period of more than 90 days. Once you begin serving extended active duty, you are considered to be on extended active duty even if you serve fewer than 90 days.