What this line means
A yes-or-no question: was the child under age 19 at the end of the tax year AND younger than you (or your spouse, if filing jointly)? Check “Yes” if both conditions are true. This is the first of three age-related tests — the child needs to pass only one of the three (line 4a, 4b, or 4c) to qualify.
Does this apply to you?
- You have a child who was 18 or younger on December 31 of the tax year
- You are older than the child you are claiming (this is always true for your own minor children)
- You are claiming a younger sibling, niece, or nephew who is under 19
- You have a child who turned 19 after December 31 of the tax year
Easy to overlook
The child must also be younger than you (or your spouse) The under-19 test has two parts: the child’s age and the age comparison to you. This second requirement exists because siblings can claim siblings. If you are 18 and claiming your 17-year-old brother, you pass — you are older. If you are 18 and claiming your 18-year-old twin, you fail this test because the child is not younger than you. Twins born on the same day do not satisfy the “younger than you” requirement on line 4a. 1 IRS Publication 596 — Under-19 age test
Failing line 4a does not disqualify the child If your child is 19 or older, do not stop here. Move to line 4b (full-time student under 24) or line 4c (permanently and totally disabled at any age). The three age tests are alternatives, not cumulative requirements. A 20-year-old college junior fails line 4a but passes line 4b. Filers who see “No” on line 4a sometimes assume the child does not qualify at all. 2 General filing pattern — younger-than-you requirement overlooked
Watch out for this
Checking “Yes” for a child who turned 19 before December 31. The test is based on the child’s age on the last day of the tax year, not at any other point during the year. A child who was 18 in January but turned 19 in June does not pass the under-19 test. If the child is a full-time student, check “No” on line 4a and move to line 4b.
Footnotes
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IRS Publication 596, Earned Income Credit (EIC), Age Test, Younger-Than-You Requirement. https://www.irs.gov/pub/irs-pdf/p596.pdf ↩
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IRS Schedule EIC (Form 1040) Instructions, Lines 4a-4c. https://www.irs.gov/instructions/i1040seic ↩