Effect of the 2005 "Qualifying Child" Definition on Eligibility for Various Credits

The "qualifying child" concept is used when determining eligibility for the child and dependent care credit and child tax credit. In the case of the child and dependent care credit, the effect of the "qualifying child" concept is captured through the program rule ChildCareCreditQualifChild. The change in the rules regarding the child tax credit involved nuances not modeled in TRIM3. No changes were required to the Earned Income Tax Credit simulation, because the qualifying child concept was already in use there (the support test is not in effect for the EITC). See section 11 for further details concerning the impact of the 2005 changes on eligibility for various credits.