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The Earned Income Tax Credit (EITC) is a U.S. tax benefit for workers and families with low or moderate incomes. The amount each taxpayer may receive depends on their income, tax situation, and the number of children who meet the conditions established by the Internal Revenue Service (IRS).
For tax year 2025, the maximum credit is $4,328 for a taxpayer with a qualifying child. Returns for that period are filed in 2026, although not all people who meet the requirements can receive the maximum amount since the IRS has an income limit.
In this sense, to determine whether a child allows this benefit to be claimed, the agency establishes specific conditions regarding age, relationship, and the amount of time living with the taxpayer. It also requires a valid Social Security number and sets rules to prevent more than one person from claiming the same child to obtain the credit.
What requirements must a child meet for the parent to receive US$4,328 from the EITC?
The IRS uses the term qualifying child or qualifying child to identify the children or relatives who meet the conditions necessary for a taxpayer to receive the EITC for them. For a child to qualify for the EITC, they must meet the following conditions:
- Age: they must be under 19 years old at the end of the tax year and younger than the taxpayer or their spouse, if they file jointly. If they are a full-time student for at least five months of the year, they may be under 24 years old, as long as they are also younger than the taxpayer or their spouse. However, people with total or permanent disabilities have no age limit.
- Relationship: they may be the taxpayer’s biological son or daughter, stepchild, legally adopted child, or foster child placed by an authorized agency. They may also be a sibling, half-sibling, or descendant of any of them, such as a grandchild, nephew, or niece.
- Residence: They must have lived in the same household as the taxpayer in the United States for more than half of the tax year. Certain temporary absences, such as those related to studies or hospitalizations, may count as time living together.
- Joint return: In general, the child must not file a joint return with their spouse. There is an exception when that return is filed only to claim a refund of withheld taxes or estimated payments.
The IRS requires the child’s Social Security number to be valid to claim the credit. Likewise, for tax year 2025, it must have been issued no later than the tax filing deadline, including extensions.
For more details and exceptions, people can consult the official IRS page on qualifying children.
What conditions must the taxpayer meet to receive up to $4,328 from the EITC?
Even if the child meets all the requirements, the taxpayer must also meet the program’s general requirements, such as having earned income, having a valid Social Security number, and complying with the tax residency and filing rules.
For tax year 2025, the IRS sets these adjusted gross income (AGI) limits for those with a qualifying child:
- Up to US$50,434 for those filing as single, head of household, or qualifying surviving spouse, as well as for those filing separately and meeting the applicable special conditions.
- Up to US$57,554 for married couples filing a joint return.
It should be noted that the taxpayer must also have investment income of US$11,950 or less and may file Form 2555 to report certain income earned abroad. In addition, they must be a U.S. citizen or resident alien for the entire tax year, except for exceptions provided by the IRS.
To review the full requirements, the taxpayer can consult the official IRS guide on who qualifies for the EITC and the official income tables and credit amounts for 2025.