1040

Earned Income Credit

Agency
IRS
Revision
2025
Fillable fields
38
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 1040 online
Page 1 of form 1040

Schedule EIC (Form 1040): Earned Income Credit, Qualifying Child Information

Schedule EIC (Form 1040) gives the IRS information about the qualifying children used for the earned income credit (EIC). The IRS page says to use it after you have figured your EIC, and the 2025 form says to complete and attach it to Form 1040 or 1040-SR only if you have a qualifying child. The credit itself is figured with the instructions for Form 1040, line 27a, which the schedule points to along with Pub. 596.

Page 1 has three columns, one per child, for the child's name, SSN, year of birth, student or disability status, relationship and the number of months the child lived with you in the United States during 2025. Page 2 explains the purpose of the schedule, the self-only EIC for a child without an SSN, and a chart of the relationship, age, joint return and residency tests for a qualifying child.

The schedule says the IRS may reduce the EIC if a child's name and SSN do not agree with the child's social security card, and that processing takes longer when lines that apply are left blank. You can fill it out free in your browser on this page and download it without an account.

What's on Schedule EIC

Line 1: child's name

First and last name for Child 1, Child 2 and Child 3. The form says that with more than three qualifying children, only three are listed to get the maximum credit.

Line 2: child's SSN

The child's SSN as defined in the Form 1040, line 27a instructions, unless the child was born and died in 2025 or you are claiming the self-only EIC.

Line 3: year of birth

If the child was born after 2006 and is younger than you, or your spouse if filing jointly, the form says to skip lines 4a and 4b and go to line 5.

Lines 4a and 4b: student or disabled

Line 4a asks whether the child was under age 24 at the end of 2025, a student and younger than you. Line 4b asks whether the child was permanently and totally disabled during any part of 2025.

Line 5: relationship

The child's relationship to you, for example son, daughter, grandchild, niece, nephew or eligible foster child.

Line 6: months lived with you

Months the child lived with you in the United States during 2025, never more than 12. Enter 7 for more than half the year but under 7 months, and 12 for a child born or died in 2025 who lived with you more than half the time alive.

How to fill out Schedule EIC

  1. 1

    Figure the EIC first

    The schedule says to see the instructions for Form 1040, line 27a, to figure the credit or to have the IRS figure it, and also points to Pub. 596.

  2. 2

    Copy names and SSNs from the cards

    Make the name on line 1 and the SSN on line 2 agree with the child's social security card. If the card is wrong, the form gives the Social Security Administration number 800-772-1213.

  3. 3

    Answer lines 3, 4a and 4b

    Enter the year of birth. Answer 4a and 4b only when line 3 sends you there. If both answers are No, the form says the child is not a qualifying child.

  4. 4

    Lines 5 and 6

    Enter the relationship and the months the child lived with you in the United States during 2025, using the 7 and 12 rules printed on line 6.

  5. 5

    A child without an SSN

    For the self-only EIC, page 2 says to enter an ITIN, an ATIN or an SSN that isn't valid on line 2 for Child 1. Otherwise leave line 2 blank.

  6. 6

    Attach it to the return

    Put the name and SSN shown on the return at the top, then attach the schedule to Form 1040 or 1040-SR. You can fill it free on this page.

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Where it goes and what to keep

Where it goes

Attach Schedule EIC to Form 1040 or 1040-SR, only if you have a qualifying child. It is filed with that return and has no separate deadline.

Proof of where the child lived

The form says the IRS may ask for documents showing you lived with each qualifying child, such as school and childcare records and other records that show the child's address.

Taking the EIC when not eligible

Page 2 says an error due to reckless or intentional disregard of the EIC rules bars the credit for 2 years, and fraud bars it for 10 years. Penalties may also apply.

Processing time

The form says the IRS takes longer to process the return and issue the refund if not all lines that apply are filled in for each qualifying child.

Latest information

The form points to www.irs.gov/ScheduleEIC for developments. The IRS page lists no recent developments.

Related forms

Who files Schedule EIC?

  • EIC filers with a qualifying child

    The form says to complete and attach it to Form 1040 or 1040-SR only if you have a qualifying child. Filers taking the EIC without a qualifying child don't attach it.

  • Self-only EIC with a child who lacks an SSN

    Page 2 says a filer whose qualifying child doesn't have an SSN as defined in the Form 1040, line 27a instructions can claim the self-only EIC and completes lines 1 to 6 for Child 1.

  • Parents of a child born and died in 2025

    Line 2 says to enter Died for a child born and died in 2025 without an SSN, and attach a birth certificate, death certificate or hospital medical records showing a live birth.

  • Relatives raising a child

    The chart counts a son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister or their descendants, such as a grandchild, niece or nephew.

  • Not for a child who lived elsewhere

    The form says the EIC can't be claimed for a child who didn't live with you for more than half of the year, even if you paid most of the child's living expenses. Exceptions are in the Form 1040, line 27a instructions.

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Questions about Form 1040

Do I attach Schedule EIC without a qualifying child?

No. The form says to complete and attach it to Form 1040 or 1040-SR only if you have a qualifying child.

How many children can I list?

Three. The form says that with more than three qualifying children, you list only three to get the maximum credit.

Does Schedule EIC figure the credit amount?

No. It gives the IRS information about the children. The credit is figured with the instructions for Form 1040, line 27a.

Who counts as a qualifying child?

The chart on page 2 lists a relationship test, an age test of under 19, or under 24 and a student, and younger than you, or any age and permanently and totally disabled, a joint return test, and living with you in the United States for more than half of 2025.

What if my child has no SSN?

Page 2 says a filer who is otherwise eligible can claim the self-only EIC, completing lines 1 to 6 for Child 1 and entering any ITIN, ATIN or SSN that isn't valid on line 2.

What if the name or SSN on the card is wrong?

The form says to call the Social Security Administration at 800-772-1213. A name or SSN that doesn't agree with the card may reduce the EIC when the return is processed.