﻿Form 1040 Schedule EIC 
Earned Income Credit
Qualifying Child Information
(Rev. 2025)
Cat. No. 34415F

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

Department of the Treasury
Internal Revenue Service

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.

OMB No. 1545-0074
2025
Attachment Sequence No. 43

For Paperwork Reduction Act Notice, see your tax return instructions.

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) you can take the EIC, and (b) you have 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.

CAUTION!

• You can’t claim the EIC for a child who didn’t live with you for more than half of the year.
• If your child doesn’t have an SSN as defined in the instructions for Form 1040, line 27a, see the instructions.
• If you take the EIC even though you are not eligible, you may not be allowed to take the credit for up to 10 years. See the instructions for details.
• 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

1 Child’s name If you have more than three qualifying children, you have to list only three to get the maximum credit.
Child 1 First name  Last name ----
Child 2 ‌First name  Last name ----
Child 3 ‌First name  Last name ----

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.
Child 1 ----
Child 2 ----
Child 3 ----

3 Child’s year of birth
Child 1 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.
Child 2 ‌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.
Child 3 ‌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.

4a Was the child under age 24 at the end of 2025, a student, and younger than you (or your spouse if filing jointly)?
Child 1 -- Yes. Go to line 5. -- No. Go to line 4b.
Child 2 -- Yes. Go to line 5. -- No. Go to line 4b.
Child 3 -- Yes. Go to line 5. -- No. Go to line 4b.

4b Was the child permanently and totally disabled during any part of 2025?
Child 1 -- Yes. Go to line 5 -- No. The child is not a qualifying child.
Child 2 -- Yes. Go to line 5 -- No. The child is not a qualifying child.
Child 3 -- 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.)
Child 1 ----
Child 2 ----
Child 3 ----

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.”
Child 1 ---- months Do not enter more than 12 months.
Child 2 ---- ‌months ‌Do not enter more than 12 months.
Child 3 ---- ‌months ‌Do not enter more than 12 months.

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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.

CAUTION! 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 documents to show you lived with each qualifying child. Documents you might want to keep for this purpose include school and childcare records and other records that show your child’s address.

TIP If the child didn’t live with you for more than half of the year because of a temporary absence, birth, death, placement with you for foster or adoption, or kidnapping, see Exception to time lived with you in the instructions for Form 1040, line 27a.

CAUTION! 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.

End of Document