If the child is born in the last week of December, can the child be a qualifying child for the Earned Income Credit?
Normally, to be your qualifying child, your child must have lived with you for more than half of the tax year. However, if the child fails the residency test because the child was born or died during the year, the child is considered to meet the test if the child lived with you for the entire time he or she was alive during the tax year.
