Question: Do I Qualify for EITC?

Answer: You qualify for EITC if:

• you have earned income and adjusted gross income within certain limits; AND
• you meet certain basic rules; AND
• you either:
  • meet the rules for those without a qualifying child;  OR
  • have a child that meets all the qualifying child rules for you, or your spouse if you file a joint return.

  • You, your spouse and any qualifying child you list on your tax return must each have a Social Security Number that is valid for employment.

    Filing Status

    You must file:

  • Married filing jointly
  • Head of household
  • Qualifying widow(er)
  • Single

  • You can't claim EITC if your filing status is married filing separately.

• Question: Is there an age limit on claiming my child as a dependent?

• Answer:

  • To claim your child as your dependent, your child must meet the qualifying child test or the qualifying relative test.

  • To meet the qualifying child test, your child must be younger than you and as of the end of the calendar year, either be younger than 19 years old or be a student and younger than 24 years old, or any age if permanently and totally disabled. 
  • There is no age limit on claiming your child as a dependent if the child meets the qualifying relative test.

  • In addition to meeting the qualifying child or qualifying relative test, you may claim a dependency exemption for your child as long as all of the following tests are met:

  • Dependent taxpayer test
  • Citizen or resident test, and
  • Joint return test

Question: If I claim my daughter who is a full-time college student as a dependent, can she claim her own personal exemption when she files her return?

Answer:

If you can claim an exemption for your daughter as a dependent on your income tax return, she cannot claim her own personal exemption on her income tax return. Your daughter should check the box on her return indicating that someone else can claim her as a dependent.