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EIC With No Qualifying Child - Year 2021 Only

For 2021 only, the age limitations for taxpayers to claim the EIC without a qualify child were modified as follows:

There is no maximum age limit and the minimum age requirement is changed to age 19, except:

In the case of a specified student (a post-secondary student who is carrying at least 1/2 the normal full-time work load for the course of study the student is pursuing for at least 5 months of the year) and other than a qualified former foster youth or a qualified homeless youth, age 24.
In the case of a Qualified Former Foster Youth (an individual who after attaining the age of 14 was in foster care under part B or part E of title IV of the SS Act), age 18.
In the case of a Qualified Homeless Youth (certified by a local educational agency or a financial aid administrator during such taxable year as being either an unaccompanied youth who is a homeless child or youth, or as unaccompanied, at risk of homelessness, and self-supporting), age 18.