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Illinois Earned Income Tax Credit (EITC)
Information
Who is a qualifying child?
In regard to the Illinois EITC, a qualifying child must:
● Have a valid Social Security number or Individual Taxpayer Identification Number (ITIN)
● Meet the federal age requirements. A qualifying child must be:
■ Under age 19 at the end of the year and younger than you (or your spouse, if you file a joint return); or
■ Under age 24 at the end of the year and a full-time student for at least 5 months of the year and younger than you (or
your spouse, if you file a joint return), or
■ Any age and permanently and totally disabled at any time during the year. For more information, see Disability and
Earned Income Tax Credit;
● Meet the federal relationship requirements. A qualifying child must be your:
■ Son, daughter, stepchild, adopted child or foster child
■ Brother, sister, half-brother, half-sister, stepsister or stepbrother
■ Grandchild, niece or nephew
Adopted child definition
An adopted child is a child who is lawfully placed with you for legal adoption.
Foster child definition
For the EITC, you can only claim a foster child that is placed with you by:
• A State or local government agency
• An Indian tribal government
• A tax-exempt organization licensed by a state or an Indian tribal government
• A court order
● Meet the federal residency requirements. A qualifying child must live in the same home as you in the United States for more
than half of the tax year. The United States includes the 50 states, the District of Columbia and U.S. military bases.
● Meet the federal filing status requirements. To be a qualifying child, your child must not have filed a joint return with another
person (for example, their husband or wife) to claim any credits such as the EITC. Your child can file a joint tax return only to
get a tax refund on tax withheld from their paycheck.
● Not be claimed by more than one person as a qualifying child.
For more information, see IRS’ Qualifying Child Rules and federal Publication 596.
What is considered earned income?
Per the Internal Revenue Service (IRS), earned income includes all the taxable income and wages you get from working for
someone else, yourself or from a business or farm you own.
Types of Earned Income
● Wages, salary or tips where federal income taxes are withheld on Form W-2, box 1
● Income from a job where your employer didn’t withhold tax (such as gig economy work) including:
■ Driving a car for booked rides or deliveries
■ Running errands or doing tasks
■ Selling goods online
■ Providing creative or professional services
■ Providing other temporary, on-demand or freelance work
● Money made from self-employment, including if you:
■ Own or operate a business or farm
■ Are a minister or member of a religious order
■ Are a statutory employee and have income exempt from withholding
● Benefits from a union strike
● Certain disability benefits you received before you reached the minimum retirement age
● Nontaxable Combat Pay (Form W-2, box 12 with code Q)
■ If you claim nontaxable combat pay as earned income, it may increase or decrease the amount of your EITC. For more
information, see federal Publication 3, Armed Forces’ Tax Guide.
PUB-132 (N-06/24) Page 3 of 6
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