Herman, who is not a dependent, states he wishes to claim EITC this year for his 35-year-old dependent child. Both reside in the U.S. Herman states that the child lives with him, is not married, is disabled, and has not worked during the year. What should Herman's Tax Professional do to determine if the child can qualify Herman for EITC?

Enter Herman's child on his return and identify him as a disabled qualifying child.

Advise the client of the tax definition of disabled, and apply sound judgment and common sense to see if the definition is met.

Ask for proof of the child's income.

Explain to Herman that a 35-year-old child is too old to be a qualifying child for EITC.