Schedule EIC (Form 1040) is used to give the IRS information about your qualifying child after you have figured your earned income credit (EIC).
A qualifying child is a child who is your: Son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew) and was:
- Under age 19 at the end of 2005, or
- Under age 24 at the end of 2005 and a student, or
- Any age and permanently and totally disabled
And who lived with you in the United States for more than half of 2005.


