Step 3. Qualifying Child

A qualifying child for the EIC is your... Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew) was ... Under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly) or Under age 24 at the end of 2025, a full-time student (defined later), and younger than you (or your spouse if filing jointly). If the child is a full-time student, check the “Full-time student” box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR or Any age and permanently and totally disabled (defined later). If the child is permanently and totally disabled, check the “Permanently and totally disabled” box on row (6) of the Dependents section on page 1 of Form 1040 or 1040-SR. Who isn't filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples). Who lived with you in the United States for more than half of 2025. If the child lived with you in the United States for more than half of 2025, check both boxes (box (a) and box (b)) on row (5) of the Dependents section on page 1 of Form 1040 or 1040-SR. Also, make sure to check the box to the right of the address block on page 1 of Form 1040 or 1040-SR. See Main home and United States , later.

You can’t take the credit for a child who didn’t live with you for more than half the year, even if you paid most of the child’s living expenses. The IRS may ask you for documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and child care records and other records that show your child’s address. If the child didn’t live with you for more than half of 2025 because of a temporary absence, birth, death, placement with you for foster or adoption, or kidnapping, see Exception to time lived with you, later. If the child meets the conditions to be a qualifying child of any other person (other than your spouse, if filing a joint return) for 2025, see Qualifying child of more than one person, later. If the child was married, see Married child , later.

1. Do you have at least one child who meets the conditions to be your qualifying child for the purpose of claiming the EIC?

[ ] Yes.

[ ] No.

2. Are you filing a joint return for 2025?

[ ] Yes.

[ ] No.

3. Are you a married taxpayer whose filing status is married filing separately or head of household?

[ ] Yes.

[ ] No.

4. Did you and your spouse have the same principal residence for the last 6 months of 2025?

[ ] Yes.

[ ] No.

5. Are you legally separated according to your state law under a written separation agreement or a decree of separate maintenance and you lived apart from your spouse at the end of 2025?

[ ] Yes.

[ ] No.

6. Could you be a qualifying child of another person for 2025? (Check “No” if the other person isn't required to file, and isn’t filing, a 2025 tax return or is filing a 2025 return only to claim a refund of withheld income tax or estimated tax paid (see Pub. 596 for examples).)

[ ] Yes.

[ ] No.