The Earned Income Tax Credit is available to taxpayers who are between the ages of 25 and 64. Only one person in a married couple who files jointly is required to meet the age test, but it doesn’t matter which spouse. If neither you, (or your spouse if married) are between the age of 25 and 64, then you are ineligible to claim the EITC.

Deceased Spouse

If your spouse became deceased during the tax year, you are still required to meet the age test in order to claim the EITC. Your spouse reached age 25 on the day before his/her 25^th birthday, while they are considered to be aged 65 on the actual birthday. If your spouse died prior to reaching his/her 25^th birthday, you will not be eligible for the EITC.

Examples:

1. You are 66 and married. Your spouse died in September, two months before his/her 65^th When you file your joint tax return, you ARE eligible to claim the EITC because your spouse met the age test before death.
2. Your spouse’s birthday is March 3, 1990 and he/she became deceased on March 2, 2015. You ARE eligible to claim the EITC because your spouse is considered age 25.
3. In the same example above, your spouse (born 3/3/90) died on March 1, 2015. You ARE NOT eligible to claim the EITC because your spouse is considered to be under age 25.

At the end of the tax year, your deceased spouse isn’t considered to meet the age test unless they were between the ages of 25 and 64 at the time of death.