Child Earned Income Credit Tests

2) Age Test for child earned income credit

Your child must be under 19 years old at the end of the tax year unless one of two exceptions is met. If your child is a full time student, he or she must be under age 24 to be your qualifying child. A full time student is enrolled for the number of hours or courses the school considers to be full time. A child can be any age and be a qualifying child if he or she is totally and permanently disabled at any time during the tax year.

3) Residency Test for child earned income credit

Your child must live with you in the United States for more than half the year. Temporary absences due to a special circumstance do not count against the residency test. Special circumstances include illness, attending school, business, vacation and military service and detention in a juvenile facility. Your child who is born or dies during the tax year is considered to have lived with you for the required time if your home was the child's home for the entire time he or she was alive during the year.