Why is "Is Student" listed as N/A?
If your child is age 24 or older as of December 31, 2012, the "Is Student" question doesn't apply to your child in calculating the Earned Income Credit so that question is listed as N/A. The "Is Student" question only applies if your child is age 19 through age 23 as of December 31, 2012. If your child was a student during 2012, then your child still could qualify for the Earned Income Credit even though your child is over age 18.
