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To qualify for the Earned Income Tax Credit (EITC), a child must meet specific criteria under the following tests: • Relationship Test: The child can be the taxpayer's son, daughter, adopted child, stepchild, foster child (placed by an authorized agency or court), brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them. • Age Test: The child must be younger than the taxpayer (or their spouse if filing jointly) and under 19 years old; under 24 and a full-time student; or any age if permanently and totally disabled. • Residency Test: The child must live with the taxpayer (or spouse if filing jointly) in the United States for more than half of the year. • Joint Return Test: The child cannot file a joint return unless it's only to claim a refund and there's no filing requirement. Additionally, the child must have a valid Social Security Number and cannot be claimed as a qualifying child by more than one person.