Updated November 7, 2026. Quick answer: Lines 4a and 4b are the second-chance age tests. A child who is not under 19 and younger than you is still a qualifying child if under 24, a full-time student and younger than you (line 4a), or permanently and totally disabled at any age (line 4b). A No on both lines means the child is not a qualifying child.
The three age paths
| Path | Rule | On the schedule |
|---|---|---|
| Under 19 | Under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly) | Line 3 skip rule: go to line 5 |
| Student | Under age 24 at the end of 2025, a student, and younger than you (or your spouse if filing jointly) | Line 4a: Yes, go to line 5 |
| Disabled | Any age and permanently and totally disabled | Line 4b: Yes, go to line 5 |
The three paths come from the box printed on the schedule. The schedule words the line 4a question as “Was the child under age 24 at the end of 2025, a student, and younger than you (or your spouse if filing jointly)?” and line 4b as “Was the child permanently and totally disabled during any part of 2025?” A No answer on line 4b: “The child is not a qualifying child.”
Who counts as a full-time student
The definition is in the Form 1040 Instructions: “A full-time student is a child who during any part of 5 calendar months of 2025 was enrolled as a full-time student at a school or took a full-time, on-farm training course given by a school or a state, county, or local government agency.” A school: “A school includes a technical, trade, or mechanical school.” Not a school: “It doesn’t include an on-the-job training course, correspondence school, or school offering courses only through the Internet.”
Permanently and totally disabled
The definition: “A person is permanently and totally disabled if, at any time in 2025, the person couldn’t engage in any substantial gainful activity because of a physical or mental condition and a doctor has determined that this condition (a) has lasted or can be expected to last continuously for at least a year, or (b) can be expected to lead to death.” A qualifying child of any age fits this test, and the Instructions say to check the matching box in the Dependents section of Form 1040.
The age rule always has a comparison to you
Two of the three paths require the child to be younger than you: “younger than you (or your spouse if filing jointly)”. The disability path has no such comparison. The relationship and residency tests are on the lines 5 and 6 page.
Edition
This page reads Schedule EIC (Form 1040) for 2025 and the Earned Income Credit (EIC) section of the Instructions for Form 1040 (2025), the files irs.gov served on 2026-11-07. Line numbers belong to that edition, so check the label printed on the schedule in your own copy before you follow a line reference.
Common mistakes
- Counting a student who was enrolled for fewer than 5 calendar months as a full-time student.
- Treating an online-only or correspondence course as a school for line 4a.
- Marking the disability path without a doctor’s determination that meets the definition.
- Claiming a child who is 19 to 23 and a student but not younger than you or your spouse.
Related: Schedule EIC overview, Schedule EIC lines 1 to 3, and Schedule 8812 lines 4 to 8.
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Answer againSources
- Schedule EIC (Form 1040), Earned Income Credit, Qualifying Child Information (2025): https://www.irs.gov/pub/irs-pdf/f1040sei.pdf
- Instructions for Form 1040 (2025), including the Earned Income Credit (EIC) section for lines 27a, 27b and 27c: https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
Read from the IRS documents linked above on November 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.