EITC with dependent for taxpayer over 65

[carlosfhts]

I realize that taxpayers under 25 and over 65 do not qualify for the EITC if they do not a dependent.

My question is, does the age limitations affect taxpayers with qualifying dependents?

I have a client over 65 with a qualifying disabled adult child, who was denied the EITC because of the taxpayer's age.

[qbteachmt]

There's an interactive wizard for this:

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

It's also going to depend on tax year.

[carlosfhts]

Thanks for the suggestion.

I actually filled out the interactive wizard and the taxpayer does qualify for the EITC.

I'm not sure why they received the letter disqualifying them because of their age.

[George4Tacks]

Was this form in with the IRS letter? https://www.irs.gov/pub/irs-pdf/f15111.pdf I would complete it and send it back OR Call the Practitioner Hotline 1-866-860-4259 and they may be able to resolve over the phone. 

[Terry53029 · Accepted solution]

Here are the rules for 2023 from pub 596 on age of qualifying child.

Age Test Your child must be: 1. Under age 19 at the end of 2023 and younger than you (or your spouse, if filing jointly); 2. Under age 24 at the end of 2023, a student, and younger than you (or your spouse, if filing jointly); or 3. Permanently and totally disabled at any time during 2023, regardless of age.

If you have a qualifying child there are 7 basic rules for everyone, and age is not one of them. 

If you are sure the IRS denied your client only because of age then you need to correct the IRS by calling the number on the letter she received.

[carlosfhts]

 Thank you and everyone else for your thoughts and suggestions.

The taxpayer will be contacting the IRS.