Federal housing law
Form 1040 (Schedule EIC) — Earned Income Credit Qualifying Child Information
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1040sei.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
SCHEDULE EIC Earned Income Credit OMB No. 1545-0074¶
(Form 1040) Complete and attach to Form 1040 or 1040-SR only if you have a qualifying…¶
OMB No. 1545-0074
Attachment Sequence No. 43
Department of the Treasury Internal Revenue Service
Qualifying Child Information Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child.
Go to www.irs.gov/ScheduleEIC for the latest information .
Name(s) shown on return Your social security number
Before you begin: • See the instructions for Form 1040, line 27a, to make sure that (a)…¶
qualifying child. See also Pub. 596.
- Be sure the child’s name on line 1 and social security number (SSN) on line 2 agree with the child’s social
security card. Otherwise, at the time we process your return, we may reduce your EIC. If the name or SSN on the child’s social security card is not correct, call the Social Security Administration at 800-772-1213.
- If you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but
that child doesn’t have an SSN as defined in the instructions for Form 1040, line 27a, see the instructions.
• It will take us longer to process your return and issue your refund if you do not fill in all lines that apply for each qualifying child.
Qualifying Child Information Child 1 Child 2 Child 3
| 1 Child’s name If you have more than three qualifying children, you have to list only three to get the maximum credit. 2 Child’s SSN The child must have an SSN as defined in the instructions for Form 1040, line 27a, unless the child was born and died in 2025 or you are claiming the self-only EIC (see instructions). If your child was born and died in 2025 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records showing a live birth. 3 Child’s year of birth |
First name Last name | First name Last name | First name Last name |
|---|---|---|---|
| 1 Child’s name If you have more than three qualifying children, you have to list only three to get the maximum credit. 2 Child’s SSN The child must have an SSN as defined in the instructions for Form 1040, line 27a, unless the child was born and died in 2025 or you are claiming the self-only EIC (see instructions). If your child was born and died in 2025 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records showing a live birth. 3 Child’s year of birth |
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| 1 Child’s name If you have more than three qualifying children, you have to list only three to get the maximum credit. 2 Child’s SSN The child must have an SSN as defined in the instructions for Form 1040, line 27a, unless the child was born and died in 2025 or you are claiming the self-only EIC (see instructions). If your child was born and died in 2025 and did not have an SSN, enter “Died” on this line and attach a copy of the child’s birth certificate, death certificate, or hospital medical records showing a live birth. 3 Child’s year of birth |
Year If born after 2006and_ the child is_ younger than you (or your spouse if filing jointly), skip lines 4a and 4b; go to line 5. |
Year If born after 2006_ and__ the child is_ younger than you (or your spouse if filing jointly), skip lines 4a and 4b; go to line 5. |
Year If born after 2006andthe child is younger than you (or your spouse if filing jointly), skip lines 4a and 4b; go to line 5. |
| 4aWas the child under age 24 at the end of 2025, a student, and younger than you (or your spouse if filing jointly)? **b **Was the child permanently and totally disabled during any part of 2025? |
Yes. Go to line 5. No. Go to line 4b. |
Yes. Go to line 5. No. Go to line 4b. |
Yes. Go to line 5. No. Go to line 4b. |
| 4aWas the child under age 24 at the end of 2025, a student, and younger than you (or your spouse if filing jointly)? **b **Was the child permanently and totally disabled during any part of 2025? |
Yes. Go to line 5. No. The child is not a qualifying child. |
Yes. Go to line 5. No. The child is not a qualifying child. |
Yes. Go to line 5. No. The child is not a qualifying child. |
| 5 Child’s relationship to you (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.) 6 Number of months child lived with you in the United States during 2025 • If the child lived with you for more than half of 2025 but less than 7 months, enter “7.” • If the child was born or died in 2025 and your home was the child’s home for more than half the time they were alive during 2025, enter “12.” |
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| 5 Child’s relationship to you (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.) 6 Number of months child lived with you in the United States during 2025 • If the child lived with you for more than half of 2025 but less than 7 months, enter “7.” • If the child was born or died in 2025 and your home was the child’s home for more than half the time they were alive during 2025, enter “12.” |
months Do not enter more than 12 months. |
months Do not enter more than 12 months. |
months Do not enter more than 12 months. |
For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 13339M Schedule EIC (Form 1040) 2025 Created 11/17/25
Schedule EIC (Form 1040) 2025 Page 2
Purpose of Schedule¶
After you have figured your earned income credit (EIC), use Schedule EIC to give the IRS information about your qualifying child(ren). See the instructions for Form 1040, line 27a, for information on who may be a qualifying child.
To figure the amount of your credit or to have the IRS figure it for you, see the instructions for Form 1040, line 27a. Qualifying child doesn’t have an SSN. If you have a child who meets the conditions to be your qualifying child for purposes of claiming the EIC, but that child doesn’t have an SSN as defined in the instructions for Form 1040, line 27a, and you are otherwise eligible, you can claim the self-only EIC. To claim the self-only EIC with a qualifying child, complete and attach Schedule EIC to your Form 1040 or 1040-SR. Complete line 1 and lines 2 through 6 for Child 1. If Child 1 has an ITIN, an ATIN, or an SSN that is not considered a valid SSN as defined
in the instructions for Form 1040, line 27a, enter it on line 2. Otherwise, leave line 2 blank. Taking the EIC when not eligible. If you take the EIC even though you are not eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you will not be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently take the EIC, you will not be allowed to take the credit for 10 years. You may also have to pay penalties. Future developments. For the latest information about developments related to Schedule EIC (Form 1040) and its instructions, such as legislation enacted after they were published, go to www.irs.gov/ScheduleEIC .
Qualifying Child¶
A qualifying child for the EIC is your...
Son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister,
or a descendant of any of them (for example, your grandchild, niece, or nephew)
AND¶
▼¶
was...
Under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly)
or Under age 24 at the end of 2025, a student, and younger than you (or your spouse if filing jointly)
or Any age and permanently and totally disabled
AND¶
▼¶
Who is not filing a joint return for 2025 or is filing a joint return for 2025 only to claim a refund of withheld income tax or estimated tax paid
AND¶
▼¶
Who lived with you in the United States for more than half of 2025.
You can’t claim the EIC 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. The IRS may ask you for
▲ CAUTION ! documents to show you lived with each qualifying child. Documents you might…¶
keep for this purpose include school and childcare records and other records that show your child’s address.
If the child didn’t live with you for more than half of the year because of a temporary
Exception to time lived with you in the instructions for Form 1040, line 27a.
If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return), special rules apply. For details,
▲ CAUTION ! see Married child or Qualifying child of more than one person in the…¶
If the child was married or meets the conditions to be a qualifying child of another person (other than your spouse if filing a joint return), special rules apply. For details, see Married child or Qualifying child of more than one person in the instructions for Form 1040, line 27a.