Updated November 7, 2026. Quick answer: Line 5 names the child’s relationship to you and line 6 counts the months the child lived with you in the United States in 2025, up to 12. A child who lived with you more than half the year but fewer than 7 months is entered as 7, and a child born or who died in 2025 is entered as 12 if your home was theirs for more than half the time they were alive.
Line 5: relationship
The schedule asks “Child’s relationship to you (for example, son, daughter, grandchild, niece, nephew, eligible foster child, etc.)” The qualifying relationships: “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)”. An adopted child counts as your own: “An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.”
Line 6: months lived with you
The line: “Number of months child lived with you in the United States during 2025”. The two special entries: “If the child lived with you for more than half of 2025 but less than 7 months, enter “7.”” and “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.”” The cap: “Do not enter more than 12 months.”
What counts as living with you: “Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you.” Your home does not have to be a house: “Your main home may be your house, apartment, mobile home, shelter, temporary lodging, or other location and doesn’t need to be the same physical location throughout 2025.”
In the United States, and military service
The definition: “The United States means the 50 states and the District of Columbia. It doesn’t include Puerto Rico or U.S. territories.” Military families: “If you were on extended active duty outside the United States, your main home is considered to be in the United States during that duty period.”
When two people could claim the child
Only one person can claim the child for the EIC and four other benefits listed in the Instructions, unless the divorced-or-separated-parents rule applies. The tie-breakers: “If only one of the persons is the child’s parent, the child is treated as the qualifying child of the parent.” “If the parents don’t file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time in 2025.” “If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for 2025.” A married child: “A child who was married at the end of 2025 is a qualifying child only if (a) you can claim the child as your dependent, or (b) you could have claimed the child as your dependent except for the special rule for Children of divorced or separated parents under Who Qualifies as Your Dependent, earlier.” A grandparent’s case is covered on EITC for grandparents.
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 the actual months when the child lived with you for more than half of 2025 but fewer than 7 months. The schedule says to enter 7.
- Counting months in Puerto Rico or a territory as months in the United States.
- Treating a temporary absence for school or military service as time away from home.
- Both parents claiming the same child. The tie-breaker goes to the parent the child lived with longer, then to the higher AGI.
Related: Schedule EIC overview, EITC for grandparents, and claiming a grandchild as a dependent.
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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.