EIC with a Child

If the taxpayer has a child and wanting to claim the earned income credit or EIC with a child, then the taxpayer has to meet the following additional tests for EIC with a child. The same goes for taxpayers without a child wanting to claim the earned income credit. These taxpayers have to meet similar tests for EIC without a child qualification.

The child or children that will help the taxpayer qualify for earned income tax credit (EIC) with a child must be qualifying child or qualifying children. The definition of a qualifying child for the earned income tax credit purposes is not the same as the definition of a qualifying child for dependent exemption purposes. We will discuss the definition of a qualifying child for the EIC purpose soon.

Tests for the child or children

If there is a qualifying child, the taxpayer's child or children must satisfy the EIC with a child tests below:

 YES

 NO

 NO

YES

   NO

YES

   NO

YES

  NO

 YES

  YES (Tie breaker Rule)

 NO

Go to income level test for earned income credit