The earned income credit, or EIC, is a refundable credit for workers who meet certain requirements and file a tax return. For a taxpayer with a qualifying dependent, the dependent must meet the age test. Software will automatically calculate EIC based on the information entered in the return.

Lines 4a and 4b of the Schedule EIC will only be checked if the qualifying child is over the age of 19 and meets one of the following qualifications:

• Under age 24 at the end of the tax year, a student, and younger than you (or your spouse, if filing jointly); or
• Permanently and totally disabled at any time during the tax year, regardless of age.