Updated November 7, 2026. Quick answer: Schedule EIC is the two-page attachment to Form 1040 or 1040-SR that you complete only if you have a qualifying child for the earned income credit. It lists up to three children with name, SSN, year of birth, relationship and months lived with you. A child qualifies by relationship, age, joint-return status and residency, and the income limits for 2025 start at $19,104 with no children.
What the schedule is for
The purpose: “After you have figured your earned income credit (EIC), use Schedule EIC to give the IRS information about your qualifying child(ren).” Who files: “Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child.” The Form 1040 Instructions add “If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn’t have a valid SSN.” The credit itself is covered on Form 1040 line 27 and the EITC page.
The four qualifying child tests
The schedule prints the tests in a box. A qualifying child is your:
| Test | Rule |
|---|---|
| Relationship | Son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them |
| Age | Under 19 and younger than you, or under 24 and a student and younger than you, or any age and permanently and totally disabled |
| Joint return | Not filing a joint return, or filing one only to claim a refund of withheld or estimated tax |
| Residency | Lived with you in the United States for more than half of 2025 |
The residency rule has teeth: “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 Instructions name the records to keep: “Documents you might want to keep for this purpose include school and childcare records and other records that show your child’s address.”
The 2025 income limits
The first question in the credit flowchart is an income test: “is the amount on Form 1040 or 1040-SR, line 11b, less than $61,555 ($68,675 if married filing jointly)?” The four limits, by the number of children who have valid SSNs:
| Children with valid SSNs | Line 11b must be less than | Married filing jointly |
|---|---|---|
| 3 or more children with valid SSNs | $61,555 | $68,675 |
| 2 children with valid SSNs | $57,310 | $64,430 |
| 1 child with a valid SSN | $50,434 | $57,554 |
| No children with valid SSNs | $19,104 | $26,214 |
A second test applies to investment income: “Is your investment income more than $11,950?” If yes, more questions follow in the Instructions, and the instructions point to Worksheet 1 in Pub. 596 in some cases.
Up to three children, and a child with no SSN
The schedule has three columns: “If you have more than three qualifying children, you have to list only three to get the maximum credit.” A child without a valid SSN does not block the filing: “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.” The line-by-line pages are lines 1 to 3, lines 4a and 4b and lines 5 and 6.
The penalty for a wrong claim
The schedule warns: “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.” The Instructions give the two tiers: “If you claim the EIC even though you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won’t be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won’t be allowed to take the credit for 10 years.” A credit that was reduced or disallowed can require Form 8862 in a later year.
Where the two worksheets and the child credits fit
The credit amount comes from a worksheet, not from this schedule. The pages: EIC Worksheet A and EIC Worksheet B. The same child can also be the basis for the child tax credit, covered on the child tax credit page.
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
- Attaching Schedule EIC without a qualifying child. The schedule is only for filers who have one.
- Claiming a child who did not live with you for more than half of 2025 because you paid most of the child’s expenses.
- Leaving the schedule off because the child lacks a valid SSN. The self-only EIC still requires it.
- Using the 2025 income limits for a later year.
Related: Form 1040 line 27, EITC, and Form 8862.
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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.