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Earned Income Tax Credit (EITC) Assistant

A qualifying child must have the same main home as you for more than half of 2020 and that home must have been in the United States. The United States includes the 50 states and the District of Columbia. It does not include United States possessions such as Guam, the Virgin Islands, or Puerto Rico. For the EITC, the IRS considers U.S. military personnel stationed outside the United States on extended active duty to have a main home in the United States during that period of duty.