A qualifying child Is YOUR was (on December 31, 2011) who A A son, daughter under age 19 lived with you adopted child, N or N in your home stepchild, under age 24 and a in the grandchild D full-time student D United States sister, brother, or for more than niece, nephew ^ any age and permanently ^ 6 months * or foster child A QUALIFYING CHILD FOR EARNED INCOME CREDIT