Schedule EIC is the IRS form you attach to Form 1040 or 1040-SR to give details of each qualifying child when you claim the earned income credit. You don't use it to calculate the credit, and you only file it if you have a qualifying child. For tax year 2025 the maximum credit is $8,046 with three or more qualifying children, and you only need to list three children to get the maximum.
Everything below comes from the 2025 Schedule EIC and the IRS EITC tables page, as of October 2026. Eligibility itself is set out in the Form 1040 instructions for line 27a.
What the schedule asks for
| Line | What you enter |
|---|---|
| 1 | The child's name, exactly as on their social security card |
| 2 | The child's SSN, as defined in the Form 1040 instructions for line 27a |
| 3 | Year of birth |
| 4a and 4b | Only if born before 2007 or not younger than you: student under 24, or permanently and totally disabled |
| 5 | Relationship to you |
| 6 | Months the child lived with you in the United States in 2025 |
If the name or SSN on line 1 or 2 doesn't match the child's social security card, the IRS may reduce your credit when it processes the return. If the card itself is wrong, the schedule tells you to contact the Social Security Administration.
The four qualifying child tests
- Relationship: your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them, such as a grandchild, niece or nephew.
- Age: under 19 at the end of 2025 and younger than you (or your spouse if filing jointly); or under 24, a student and younger than you; or any age if permanently and totally disabled.
- Joint return: the child isn't filing a joint return for 2025, or is filing one only to claim a refund of withheld or estimated tax.
- Residency: the child lived with you in the United States for more than half of 2025.
The residency test is the one people get wrong. The schedule warns that you can't claim the credit for a child who didn't live with you for more than half the year, even if you paid most of their living expenses. The IRS may ask for proof, so keep school and childcare records and anything else showing the child's address.
Line 6, month by month
- 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 their home for more than half the time they were alive, enter 12.
- Never enter more than 12.
Temporary absences, birth, death, foster or adoption placement and kidnapping have their own exceptions in the Form 1040 instructions.
The 2025 limits
| Children claimed | Maximum AGI: single, head of household, married filing separately or qualifying surviving spouse | Maximum AGI: married filing jointly | Maximum credit |
|---|---|---|---|
| 0 | $19,104 | $26,214 | $649 |
| 1 | $50,434 | $57,554 | $4,328 |
| 2 | $57,310 | $64,430 | $7,152 |
| 3 or more | $61,555 | $68,675 | $8,046 |
Investment income must be $11,950 or less for 2025. All figures are from the IRS EITC tables, as of October 2026. With no qualifying child you can still claim the credit, but you don't file Schedule EIC.
Two special cases
The schedule flags two situations where extra rules apply, both explained in the Form 1040 instructions for line 27a:
- The child is married.
- The child meets the conditions to be a qualifying child of another person as well as you, other than your spouse on a joint return. Special rules then decide which of you can claim the child for the credit.
A child without an SSN
If a child meets the qualifying child tests but doesn't have a valid SSN, you may still claim the self-only credit if you're otherwise eligible. You attach Schedule EIC and complete line 1 and lines 2 to 6 for Child 1. If the child has an ITIN, an ATIN or an SSN that doesn't count as valid, enter it on line 2; otherwise leave line 2 blank. A child born and who died in 2025 without an SSN is entered as 'Died', with a copy of the birth certificate, death certificate or hospital records showing a live birth.
Claiming when you're not eligible
The penalties are severe. If the IRS finds your error was due to reckless or intentional disregard of the rules, you can't claim the credit for 2 years, even if you're otherwise eligible. If you claim fraudulently, the ban is 10 years, and you may owe penalties too. After a disallowance, coming back to the credit can mean filing Form 8862. The schedule also says returns take longer to process if you leave lines blank for a child.
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My verdict
Fill in Schedule EIC from the child's social security card, not from memory, and count the months honestly on line 6. Keep the school or childcare records that prove the address. If a preparer handles your return, expect their Form 8867 due diligence questions, because they exist for exactly these tests.
Frequently asked questions
What is Schedule EIC?
It's the schedule you attach to Form 1040 or 1040-SR to give the IRS information about your qualifying children when you claim the earned income credit.
Do I need Schedule EIC with no qualifying children?
No. You only complete and attach it if you have a qualifying child, or if you're claiming the self-only credit with a qualifying child who doesn't have a valid SSN.
What is the maximum earned income credit for 2025?
$649 with no qualifying children, $4,328 with one, $7,152 with two and $8,046 with three or more, as of October 2026.
How many children can I list on Schedule EIC?
There's space for three. If you have more than three qualifying children, you only need to list three to get the maximum credit.
What investment income limit applies for 2025?
Investment income must be $11,950 or less for tax year 2025, as of October 2026.
What happens if I claim the EIC when I'm not eligible?
If it's due to reckless or intentional disregard of the rules, you can't claim it for 2 years. If it's fraud, you can't claim it for 10 years, and penalties may apply.
