This document provides instructions for claiming the Earned Income Credit (EIC) on a tax return using Schedule EIC. It defines what qualifies as a qualifying child for the EIC, including that the child must be under 19, under 24 and a student, or permanently disabled. It also specifies that the child must have lived with the taxpayer for over half the year. The document instructs filers to fill out Schedule EIC and attach it to Form 1040A or 1040 to receive the EIC or have the IRS calculate it. It warns that taxpayers can lose eligibility for the EIC for up to 10 years for taking the credit when not qualified.