EIC and income for the qualified child

[ardi600]

to the best of my knowledge there is no income limit to claim a child for an exemption, child tax credit and eic. the child made 5000 and was 18 at the end of the year. correct?

[Bees Knees]

Well, yes and no. You are correct that there is no income limit the child can earn and still be a qualified child. However, the child cannot have provided over half his/her support. So $5,000 earned by the child will probably not translate into over half his/her support. If the child earned $50,000, then I would question whether the child could be considered a qualified child. The income limit is the point at which the child earns enough income and actually uses that income to provide more than half his/her support.

[Gary2]

Well, yes and no. You are correct that there is no income limit the child can earn and still be a qualified child. However, the child cannot have provided over half his/her support. So $5,000 earned by the child will probably not translate into over half his/her support. If the child earned $50,000, then I would question whether the child could be considered a qualified child. The income limit is the point at which the child earns enough income and actually uses that income to provide more than half his/her support.

There's no support test for EIC. A child could qualify a parent for EIC without being a qualifying child for the dependent exemption.