IRS DEPENDENT ELIGIBILITY REQUIREMENTS
What the IRS Requires to Claim the Earned Income Credit or Child Tax Credit
The IRS holds refunds that include the EITC or Child Tax Credit until at least mid-February by law. That wait gets longer if your return has errors or missing information. Knowing what to bring before your appointment saves you time and gets your money back faster.
Who Counts as a Qualifying Child?
Your dependent must meet all of the following requirements:
- Relationship — The child must be your son, daughter, stepchild, eligible foster child, sibling, step-sibling, half-sibling, or a descendant of any of these, such as a grandchild, niece, or nephew
- Age — The child must be under age 19 at the end of the tax year, under age 24 if a full-time student for at least five months of the year, or any age if permanently and totally disabled
- Residency — The child must have lived with you in the United States for more than half of the tax year
- Social Security Number — You, your spouse (if filing jointly), and the child must each have a valid Social Security number issued on or before the due date of your tax return. A card marked “Not Valid for Employment” does not qualify
- Support — The child cannot have provided more than half of their own financial support during the tax year
- Joint Return — The child cannot file a joint return with a spouse, unless filed only to claim a refund of withheld taxes
- Dependency — The child must be claimed as a dependent on your return and cannot be claimed as a qualifying child by another taxpayer
What to Bring to Your Appointment
To file for the EITC or Child Tax Credit, bring the following for each qualifying dependent:
- Social Security cards for you, your spouse, and all dependents
- Valid government-issued photo ID
- Birth certificates for all qualifying children
- Proof of residency (school records, medical records, or official mail showing the child’s address)
- Any IRS letters or notices you received regarding prior EITC or CTC claims
2025 Tax Year Credit Amounts
For the 2025 tax year (returns filed in 2026):
- Child Tax Credit: Up to $2,200 per qualifying child
- Additional Child Tax Credit (refundable portion): Up to $1,700 per qualifying child — requires at least $2,500 in earned income to claim
- Earned Income Tax Credit: Up to $8,046 for filers with three or more qualifying children
Income limits apply. The maximum adjusted gross income to qualify for the EITC ranges from $19,104 for a single filer with no children up to $68,675 for married couples filing jointly with three or more qualifying children.
Not Sure If Your Dependent Qualifies?
Our tax professionals at Metropolitan Income Tax & Bookkeeping will walk you through it. We’ve been helping El Paso families get every credit they’ve earned for years — at both our Eastside and Westside locations.
Don’t leave money on the table. Call us before you file.