Qualifying Child: Fill & Download for Free

The Earned Income Tax Credit, EITC, is a benefit for working people with low to moderate income. To qualify, you must meet certain requirements and file a tax return, even if you do not owe any tax or are not required to file. EITC reduces the amount of tax you owe and may give you a refund.To qualify for EITC you must have earned income from working for someone or from running or owning a business or farm and meet basic rules. You must either meet rules for workers without a qualifying child or have a child that meets all the qualifying child rules.Qualification for EITC depends on filing status, number of children and income. (2014 amounts shown here)Single, Head of Household or Widowed# of Children-Income Limit0-$14,5901-$38,5112-$43,7563 or more $46,997Married Filing Jointly# of Children-Income Limit0-$20,0201-$43,9412-$49,1863 or more-$52,247Income limits apply to both earned income and adjusted gross income.Investment income must be no more than $3,350 for the year.The maximum amount of credit for Tax Year 2014 is:$6,143 with three or more qualifying children$5,460 with two qualifying children$3,305 with one qualifying child$496 with no qualifying childrenQualifying Child RulesYour child must have a Social Security Number that is valid for employment and must pass all of the following tests to be your qualifying child for EITC:RelationshipYour son, daughter, adopted child, stepchild, foster child or a descendent of any of them such as your grandchildBrother, sister, half brother, half sister, step brother, step sister or a descendant of any of them such as a niece or nephewAgeAt the end of the filing year, your child was younger than you (or your spouse if you file a joint return) and younger than 19At the end of the filing year, your child was younger than you (or your spouse if you file a joint return) younger than 24 and a full-time studentAt the end of the filing year, your child was any age and permanently and totally disabledResidencyChild must live with you (or your spouse if you file a joint return) in the United States for more than half of the yearJoint ReturnThe child cannot file a joint return for the tax year unless the child and the child's spouse did not have a separate filing requirement and filed the joint return only to claim a refund.

Although I do not have direct knowledge what Congress’ intent was in limiting the no-qualifying-child EITC to people between the ages of 25 and 65, I suspect that the logic for the two age limits is that children under 25 are likely at least partially dependent on a parent, while people over 65 are already benefiting from the tax advantage of being able to claim an larger tax deduction for being 65 or over, and also likely to have untaxed Social Security income. In any case, the no-qualifying-child EITC is small: the maximum amount allowed is $510.I’m not sure that it’s particularly reasonable to grouse about age discrimination with regard to the no-qualifying-child EITC not being available to those 65 or over when the tax code is littered with special provisions that give tax advantages to taxpayers who are 65 or over.

Yes, you can claim your grandson as a dependant on your tax return if he meets all of the qualifications on the "Dependency Test". You can take the IRS Dependancy Test online here:Who Can I Claim as a Dependent?Further reading:A “Qualifying Child”Publication 17 (2015), Your Federal Income Tax