Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Earned Income Credit (EIC) Workout

Rules for Taxpayers with Qualifying Children

Skills Warm Up: Rules for a Qualifying Child of More Than One Person

Question 2 of 3

If needed, review the Tip: EIC with a Qualifying Child, Tab I, Earned Income Credit.

The following children live with Mira, who takes care of all of them as if they were her own. Which child meets the EIC tests?

Twila, the 3-year-old child of Mira's cousin
Chez, Mira's newly adopted 2-year-old child from Europe, who has lived with Mira since November of the tax year
Dwight, Mira's 20-year-old child, who attends community college part time
None


EIC with a Qualifying Child

EIC with a Qualifying Child