Sch EIC (1040) Earned Income Credit

Note: The draft you are looking for begins on the next page.

Caution: DRAFT—NOT FOR FILING

This is an early release draft of an IRS tax form, instructions, or publication,
which the IRS is providing for your information. Do not file draft forms. We
incorporate all significant changes to forms posted with this coversheet.
However, unexpected issues occasionally arise, or legislation is passed—in this
case, we will post a new draft of the form to alert users that changes were made
to the previously posted draft. Thus, there are never any changes to the last
posted draft of a form and the final revision of the form. Forms and instructions
are subject to OMB approval before they can be officially released, so we post
drafts of them until they are approved. Drafts of instructions and pubs usually
have some additional changes before their final release. Early release drafts are
at IRS.gov/DraftForms and remain there after the final release is posted at
IRS.gov/LatestForms. Also see IRS.gov/Forms.
Most forms and publications have a page on IRS.gov: IRS.gov/Form1040 for
Form 1040; IRS.gov/Pub501 for Pub. 501; IRS.gov/W4 for Form W-4; and
IRS.gov/ScheduleA for Schedule A (Form 1040), for example, and similarly for
other forms, pubs, and schedules for Form 1040. When typing in a link, type it
into the address bar of your browser, not a Search box on IRS.gov.
If you wish, you can submit comments to the IRS about draft or final forms,
instructions, or pubs at IRS.gov/FormsComments. Include “NTF” followed by the
form or pub number (for example, “NTF1040”, “NTFW4”, “NTF501”, etc.) in the
body of the message to route your message properly. We cannot respond to all
comments due to the high volume we receive and may not be able to consider
many suggestions until the subsequent revision of the product, but we will
review each “NTF” message. If you have comments on reducing paperwork and
respondent (filer) burden, with respect to draft or final forms, please respond to
the relevant information collection through the Federal Register process; for
more info, click here.

TREASURY/IRS AND OMB USE ONLY DRAFT
Earned Income Credit

SCHEDULE EIC
(Form 1040)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

2025

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.

Your social security number

Name(s) shown on return

Before you begin:

Attachment
Sequence No. 43

• 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.

!
▲

Qualifying Child Information
1 Child’s name

First name

Child 3

Child 2

Child 1
Last name

First name

Last name

First name

Last 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

4a Was 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?

Year

Year

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.

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.

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.

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.

Yes.
Go to line 5.

No.

Yes.
Go to line 5.

Yes.
Go to line 5.

The child is not
a qualifying
child.

The child is not
a qualifying
child.

No.
Go to line 4b.
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.”

months
Do not enter more than
12 months.

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

months
Do not enter more than
12 months.
Cat. No. 13339M

months
Do not enter more than
12 months.
Schedule EIC (Form 1040) 2025

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

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.

TREASURY/IRS AND OMB USE ONLY DRAFT
Page 2

Schedule EIC (Form 1040) 2025

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

TIP

!
▲
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.
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.
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.

DRAFT — DO NOT FILE

DRAFT — DO NOT FILE

Purpose of Schedule