If you can get a doctor’s written statement to the effect that your child’s disability is permanent, however, you can likely claim the EITC. If your child is over age 18, you can still claim the credit if his permanent disability keeps him from being gainfully employed. You may even be able to look back at previous tax returns and amend them to claim the EITC.
Part of a tax preparer’s due diligence consists of knowing and applying tax law in each individual case based on personal taxpayer circumstances. They will be looking for anything that is atypical, and will see if there is more than one way a taxpayer can qualify by asking all the right questions.