What this line means
The child’s relationship to you. Qualifying relationships include: son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of these (grandchild, niece, nephew). A foster child must have been placed with you by an authorized placement agency or by judgment, decree, or court order. An adopted child is treated as your own child.
Does this apply to you?
- You are claiming your biological son or daughter
- You are claiming a stepchild who lives with you
- You are claiming a grandchild, great-grandchild, niece, or nephew
- You are claiming a foster child placed with you by an authorized agency or court order
- You are claiming a younger sibling, half-sibling, or stepsibling who lives with you
Easy to overlook
Descendants of qualifying relatives also qualify The relationship test is not limited to your direct children. Your grandchild, your niece, your nephew, and even your great-grandchild qualify — they are descendants of your children or siblings. A grandmother raising her grandchild claims the EIC using the same Schedule EIC as a parent. The key is the biological or legal chain: the child must be a descendant of your son, daughter, brother, sister, or their step/half equivalents. 1 IRS Publication 596 — Relationship test for qualifying child
Foster children require official placement documentation A child living in your home is not automatically a foster child for EIC purposes. The child must have been placed with you by an authorized placement agency (state or local government, tribal government, or a licensed private agency) or by a court order. Informal arrangements — even long-term ones where you are the primary caregiver — do not satisfy the foster child requirement. Without official placement documentation, the relationship test fails. 2 IRS Schedule EIC instructions — Line 5 foster child requirements
Watch out for this
Claiming a child who is not related to you by blood, marriage, or legal placement. A girlfriend’s child, a family friend’s child, or a neighbor’s child living in your home does not qualify regardless of how long they have lived with you. The relationship test requires a specific legal or biological connection. Providing financial support alone does not establish the required relationship.
Footnotes
-
IRS Publication 596, Earned Income Credit (EIC), Relationship Test. https://www.irs.gov/pub/irs-pdf/p596.pdf ↩
-
IRS Schedule EIC (Form 1040) Instructions, Line 5, Foster Child. https://www.irs.gov/instructions/i1040seic ↩