This topic described the three tests used to determine whether a child qualifies a taxpayer for the EIC, and what to do when more than one taxpayer can claim the EIC on the basis of the same child(ren).

A taxpayer has a qualifying child for the EIC if the child meets the relationship test, residency test, and age test.

To meet the EIC relationship test, the qualifying child must be the taxpayer's son, daughter, stepson, stepdaughter; or a descendant of the taxpayer's son, daughter, stepson, or stepdaughter; brother, sister, stepbrother, stepsister; or a descendant of the taxpayer's brother, sister, stepbrother, or stepsister; or an eligible foster child; or a married child who is claimed as a dependent by the taxpayer.