Your child must pass all of the following tests to be your qualifying child for EITC:
Relationship
- Your son, daughter, adopted child, stepchild, foster child or a descendent of any of them such as your grandchild
- Brother, sister, half-brother, half-sister, step brother, step sister or a descendant of any of them such as a niece or nephew
Age
- At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) and younger than 19
- At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) younger than 24 and a full-time student
- At the end of the filing year, your child was any age and permanently and totally disabled
Residency
- Child must live with you (or your spouse if you file a joint return) in the United States for more than half of the year
Joint Return
The child cannot file a joint for the tax year unless the child and the child's spouse did not have a separate filing requirement and filed the joint return only to claim a refund.