EITC Qualifying Child

[ChiHoang]

A single parent has a son turning 19 years old in 2024. The son was a part-time student and worked part-time earning less than $5,050 in 2024. Can I enter the son in Info Wks, part III code S - student age 19 to 23 for EITC even though he's not a full time student ? Thanks

[Just-Lisa-Now-]

I thought, at age 19, if not a full time student, then therye not a qualifying child, EIC wouldnt apply.

[qbteachmt]

Try the IRS interaction wizard:

https://www.irs.gov/credits-deductions/individuals/earned-income-tax-credit/use-the-eitc-assistant

[ChiHoang]

You're correct. I read the IRS publication 596 and to qualify as a student, a child has to be a full-time student during some or part of each of any 5 calendar months during the calendar year.

Thanks