Who Qualifies for EITC?

A child must meet three requirements to be a qualifying child for the EITC: relationship, age, and residency.
1. Relationship: son, daughter, stepson, stepdaughter or a descendant of any of them OR brother, sister, stepbrother, stepsister or a descendant of any of them, whom the taxpayer cares for as his or her own child OR eligible foster child.
AND
2. Age: under age 19 at the end of the tax year OR under age 24 and a full-time student at the end of the tax year OR any age and permanently and totally disabled at any time during the year.
AND
3. Residency: lived with the taxpayer in the United States for more than half of the tax year.

From January 2005