[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-76":3},{"rec_id":4,"title":5,"text":6},"76","What is a qualifying child for the Earned Income Credit (EIC)?","A qualifying child for the \u003Ci>EIC\u003C/i> is a child who meets the following 4 tests: \r\n\u003Col>\r\n\u003Cli>Must be a son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (this includes your grandchild, niece or nephew).\u003C/li>\r\n\u003Cli>Must have lived with you in the United States for more than half of 2025.\u003C/li>\r\n\u003Cli>Must be under age 19 at the end of 2025, be under age 24 and a student at the end of 2025, or be any age and permanently and totally disabled.\u003C/li>\r\n\u003Cli>Must not be filing their own joint return tax return for 2025, unless it is only to claim a refund.\u003C/li>\r\n\u003C/ol>\r\nA child is considered to have lived with you for more than half of 2025 if the child was born or died in 2025, and your home was this child's home for more than half of the time he or she was alive in 2025. \r\n\u003Cbr>\u003Cbr>\r\nAn adopted child or eligible foster child is also considered to have lived with you for over half of 2025 if they spent more than half the time with you since being adopted or placed with you in 2025.\r\n\u003Cbr>\u003Cbr>\r\nTemporary absences by you or the child for special circumstances, like school, vacation, business, medical care, military service, or detention in a juvenile facility, still count as time lived with you.\r\n\u003Cbr>\u003Cbr>\r\nTo qualify as your qualifying child, the child must be younger than you unless the child is permanently and totally disabled.",1777391528215]