Final answer:
Having a qualifying child is an eligibility factor for the Earned Income Tax Credit (EITC), a credit that supports low-income working individuals by reducing poverty and incentivizing employment.
Step-by-step explanation:
The question regards the eligibility criteria for the Earned Income Tax Credit (EITC). Among the options provided, having a qualifying child is an eligibility factor for the EITC, as it directly impacts the amount of credit a taxpayer is entitled to receive. The structure of the EITC incentivizes work by increasing the tax credit with income up to a certain point before it begins to phase out.
For example, in 2013, a single parent with two children could have received a credit of $5,372, which went up with the amount of income earned until the phase-out began. This credit supports the working poor, helping to reduce poverty and encouraging employment over seeking governmental aid.