Who Must File Schedule EIC
On form 1040, tax payers determine the amount of allowable credit under the provisions of the EIC. Schedule EIC is simply used to give the IRS information regarding children claimed under the credit. Qualifying children include sons, daughters, stepchildren, foster children, brothers, sisters, stepbrothers, stepsisters, or any descendant of the above-mentioned individuals such as grandchildren, nieces, and nephews.
The child must have been under the age of 19 at the end of the tax-paying year or under the age of 24 if the child was a student. A child claimed under EIC may be of any age if the child is permanently and totally disabled. The child must have lived with the claimant in the United States for more than half of the tax year although exceptions are allowed under special conditions. Special rules also apply if the child was married or can be claimed by someone else under the EIC.
If you are having trouble determining whether you have a qualifying child, visit the Internal Revenue Service's website to find out whether you should file Schedule EIC and claim the Earned Income Tax Credit.