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What was the Child’s Age on the Last Day of the Tax Year?
To be a qualifying child for the EITC, the child must be:
Younger than you (or your spouse, if filing jointly) AND
Under the age of 19 and younger than you.
Under age 24 and a full-time student and younger than you.
Age 19 or over and permanently and totally disabled at the end of the tax year.
Choose the age test that applies to the child you claimed based on the child's age on the last day of the tax year.
If the child you are claiming is under the age of 19 and younger than you (or your spouse, if you filed a joint return), you don’t need to send in documents for the age test now. Make a note or mark the checklist. Then, go to Next Steps--I Have a Qualifying Child for the EITC.
What is a full-time student?
A full-time student is a person who is enrolled for the number of hours or courses the school considers full-time attendance.
Who Qualifies as a Student?
To qualify as a student, during some part of any five calendar months of the calendar year (does not need to be consecutive months), the person must be:
- attending a school that has a regular teaching staff and course of study, and normally has a regularly enrolled student body where its educational activities take place,
- taking a full-time course of institutional on-farm training under the supervision of an accredited agent of a school described above or a state, county, or local government.
What kind of school must my child attend?
A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. This term does not include on-the-job training courses, correspondence schools, and schools offering courses only over the Internet.
Vocational high school students?
Students who work full-time in co-op jobs in private industry, as a part of a school's regular course of classroom and practical training, are considered full-time students.
What documents do you have to show that your child is a full-time student?
Do you have or can you get a copy of the Form 1098-T, Tuition Statement, showing the student is full-time?
If yes, make a note or mark the checklist. Then, go to Next Steps--I Have a Qualifying Child for the EITC.
If no, do you have or can you get:
- copies of other documents that verify enrollment, such as transcripts or other enrollment forms.
- letter from the school on school letterhead (we have a template to ensure the letter has all the needed information). Tell your provider to go to irs.gov and search using the word, "template".
Remember: The document(s) or letter must include the educational institution’s name, the dates of enrollment and that the student’s enrollment status is more than half-time.
If you have or can get the transcripts or letter, make a note or mark the checklist. Then, go to Next Steps--I Have a Qualifying Child for the EITC.
Your child is permanently and totally disabled if both of the following apply:
- He or she cannot engage in any substantial gainful activity because of a physical or mental condition.
- A doctor determines the condition has lasted or can last continuously for at least a year or lead to death.
If your disabled child was under the age 19 at the end of the tax year on your notice and the child is younger than you (or your spouse, if you filed a joint return), you don’t need to send in documents for the age test now. Make a note or mark the checklist. Then, go to Next Steps—I Have a Qualifying Child for the EITC.
If the child is not younger than you (or your spouse, if you filed a joint return) and any age, you need to show that the child is permanently and totally disabled.
Do you have or can you get documents or a letter from any of the following sources?
- Supplemental Security Income (SSI)
- Social Security Disability (SSD)
- A state or local disability assistance program
- Medicaid for the Disabled related benefits
- Private disability insurance programs
- Veterans benefits or military service disability benefits
- Other government disability programs for example: Workers’ Compensation
- Government or non-profit sponsored program that offers training to the developmentally disabled
- Medical doctor
The documents or letter must address two issues:
- The person can’t engage in any substantial gainful activity because of a physical or mental condition.
- A doctor determined the condition lasted or can last continuously for at least a year or lead to death.
The documents must be on an official form and/or on letterhead.
Can you get any documentation from one of the sources listed above? That could be:
- Proof of social security disability such as a continuing benefits letter or the initial award or determination letter
- Letter from the person’s doctor or other health care provider
- Letter of disability determination from a disability insurance agency
- Letter of disability determination from Workers Compensation
- Letter from the disability training or education program
If yes, make a note or mark the checklist that your child met the age test. Then, go to Next Steps--I Have a Qualifying Child for the EITC.
If no, the child doesn’t meet the age test to be your qualifying child for the EITC. To qualify you for the EITC, the child must meet all three tests, relationship, residency and age. Make a note or mark the checklist that the child didn’t meet the age test. Then, go to Next Steps--I Don’t have a Qualifying Child for the EITC.
If at any time, going through this toolkit, you find you won’t be able to get the information to the IRS within the 30 days, call the number on the notice to ask for more time.
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