If needed, review the Tip: Overview of the Rules for Claiming an Exemption for a Dependent in the Volunteer Resource Guide, Tab C, Dependents.

Sharon has an eligible foster child, Eric, who is 12 years old and began living with Sharon in August of the tax year. Sharon's earned income and her adjusted gross income are each $14,275. Can Sharon claim the earned income credit?

Go to the summary of EIC eligibility requirements in Publication 4012 for more information.