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To claim a child as a qualifying child for EITC, you must show the child is
- Related to you (Relationship Test--How are Your Related?),
- The child lived with you for more than half the tax year (Residency Test--How Long Did the Child Live with You in the U.S.?) and
- The child is a certain age (Age Test--What was the Child's Age on the Last Day of the Tax Year?).
You will need to go through this process for each child listed on your Schedule EIC.
You may want to have pen and paper ready to take notes about the documents you need to provide the IRS showing your child is a qualifying child for EITC. Or, you may use our EITC Audit Document ChecklistPDF as you go through this toolkit.
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.
EITC Home Page
Tax publications you may find useful
Forms you may find useful
How to get help