Updated November 7, 2026. Quick answer: Lines 1 to 3 identify each child: name as it appears on the Social Security card, the child’s SSN, and the year of birth. A mismatch can reduce the credit at processing. For the credit, a valid SSN excludes one marked Not Valid for Employment that was issued only for a federally funded benefit, and a child born and died in 2025 is entered as Died with a record attached.
Line 1: the child’s name
The schedule opens with a warning: “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.” The fix: “If the name or SSN on the child’s social security card is not correct, call the Social Security Administration at 800-772-1213.”
Line 2: the child’s SSN
The rule printed beside line 2: “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).” For a child who was born and died: “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.”
The Form 1040 Instructions define a valid number: “For the EIC, a valid SSN is a number issued by the Social Security Administration unless “Not Valid for Employment” is printed on the social security card and the number was issued solely to allow the recipient of the SSN to apply for or receive a federally funded benefit.” A card marked another way: “if “Valid for Work Only With DHS Authorization” is printed on your social security card, your SSN is valid for EIC purposes only as long as the DHS authorization is still valid.”
Timing matters: “If a child didn’t have an SSN issued on or before the due date of your return (including extensions), you can’t count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2025 return.”
A child without a valid SSN: the self-only EIC
The Schedule EIC instructions: “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.” The credit is then figured without counting the child, as the overview covers.
Line 3: year of birth
Line 3 asks for the year. The schedule prints a skip rule: “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.” For every other child, the age tests on lines 4a and 4b decide whether the child counts.
Edition
This page reads Schedule EIC (Form 1040) for 2025 and the Earned Income Credit (EIC) section of the Instructions for Form 1040 (2025), the files irs.gov served on 2026-11-07. Line numbers belong to that edition, so check the label printed on the schedule in your own copy before you follow a line reference.
Common mistakes
- Entering a nickname or a married name that does not match the Social Security card, which can reduce the credit at processing.
- Entering an ITIN as if it were an SSN for the full credit. An ITIN on line 2 supports only the self-only EIC.
- Leaving line 2 blank for a child who was born and died in 2025 instead of entering Died and attaching the record.
- Skipping lines 4a and 4b for a child born in 2006 or earlier because the child is a minor today.
Related: Schedule EIC overview, Form 1040 line 27, and Form 1040-X dependents.
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Answer againSources
- Schedule EIC (Form 1040), Earned Income Credit, Qualifying Child Information (2025): https://www.irs.gov/pub/irs-pdf/f1040sei.pdf
- Instructions for Form 1040 (2025), including the Earned Income Credit (EIC) section for lines 27a, 27b and 27c: https://www.irs.gov/pub/irs-pdf/i1040gi.pdf
Read from the IRS documents linked above on November 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.