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SCHEDULE EIC                                         Earned Income Credit                                                                OMB No. 1545-0074
(Form 1040)                                              Qualifying Child Information
                             Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child.                             2024
Department of the Treasury                     Go to www.irs.gov/ScheduleEIC for the latest information.                                 Attachment   
Internal Revenue Service                                                                                                                 Sequence No. 43
Name(s) shown on return                                                                                                         Your social security number 

If you are separated from your spouse, filing a separate return, and meet the requirements to claim the EIC (see instructions), check here
Before you begin:                   • See the instructions for Form 1040, line 27, 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 27, see the instructions.
       • 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 27, 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. 
CAUTION
       • 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. 

Qualifying Child Information                             Child 1                                 Child 2                                 Child 3
1   Child’s name                                First name                    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 27, 
   unless the child was born and died in 2024 
   or you are claiming the self-only EIC (see 
   instructions). If your child was born and 
   died in 2024 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                       Year                                    Year                                    Year 
                                                If born after 2005 and the child is     If born after 2005 and the child is     If born after 2005 and the child is 
                                                younger than you (or your spouse,       younger than you (or your spouse,       younger than you (or your spouse, 
                                                if filing jointly), skip lines 4a and   if filing jointly), skip lines 4a and   if filing jointly), skip lines 4a and 
                                                4b; go to line 5.                       4b; go to line 5.                       4b; go to line 5. 
4a Was the child under age 24 at the end of 
   2024, a student, and younger than you (or         Yes.             No.                    Yes.             No.                    Yes.              No.
   your spouse, if filing jointly)?             Go to             Go to line 4b.        Go to             Go to line 4b.        Go to             Go to line 4b. 
                                                line 5.                                 line 5.                                 line 5. 
b  Was the child permanently and totally 
   disabled during any part of 2024?                 Yes.             No.                    Yes.             No.                    Yes.              No.
                                                 Go to            The child is not a     Go to            The child is not a     Go to            The child is not a  
                                                 line 5.          qualifying child.      line 5.          qualifying child.      line 5.          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 2024
   • If the child lived with you for more than 
   half of 2024 but less than 7 months,  
   enter “7.” 
   • If the child was born or died in 2024 and 
   your home was the child’s home for more                            months                                  months                               months 
   than half the time they were alive during    Do not enter more than 12               Do not enter more than 12               Do not enter more than 12 
   2024, enter “12.”                            months.                                 months.                                 months. 
For Paperwork Reduction Act Notice, see your tax return instructions.                        Cat. No. 13339M                    Schedule EIC (Form 1040) 2024 



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Schedule EIC (Form 1040) 2024                                                                                                                         Page 2 

Purpose of Schedule
After you have figured your earned income credit (EIC), use          claiming the EIC, but that child doesn’t have an SSN as defined in 
Schedule EIC to give the IRS information about your qualifying       the instructions for Form 1040, line 27, and you are otherwise 
child(ren). See the instructions for Form 1040, line 27, for         eligible, you can claim the self-only EIC. To claim the self-only 
information on who may be a qualifying child.                        EIC with a qualifying child, complete and attach Schedule EIC to 
  To figure the amount of your credit or to have the IRS figure it   your Form 1040 or 1040-SR. Complete line 1 and lines 2 through 6 
for you, see the instructions for Form 1040, line 27.                for Child 1. If Child 1 has an ITIN, an ATIN, or an SSN that is not 
Special rule for separated spouses. You can claim the EIC if you     considered a valid SSN as defined in the instructions for Form 
are married, not filing a joint return, had a qualifying child who   1040, line 27, enter it on line 2. Otherwise, leave line 2 blank.
lived with you for more than half of 2024, and either of the         Taking the EIC when not eligible. If you take the EIC even 
following applies.                                                   though you are not eligible and it is determined that your error is 
• You lived apart from your spouse for the last 6 months of 2024, or 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 
• You are legally separated according to your state law under a      otherwise eligible to do so. If you fraudulently take the EIC, you 
written separation agreement or a decree of separate maintenance     will not be allowed to take the credit for 10 years. You may also 
and you didn’t live in the same household as your spouse at the end  have to pay penalties.
of 2024.
                                                                     Future developments. For the latest information about 
  If you meet these requirements, check the box at the top of        developments related to Schedule EIC (Form 1040) and its 
Schedule EIC.                                                        instructions, such as legislation enacted after they were published, 
Qualifying child doesn’t have an SSN. If you have a child who        go to www.irs.gov/ScheduleEIC.
meets the conditions to be your qualifying child for purposes of

                                                      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 2024 and younger than you (or your spouse, if filing jointly)  
                                                                     or   
                   Under age 24 at the end of 2024, 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 2024                                                           
                                              or is filing a joint return for 2024 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 2024. 
                                   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. 
                        CAUTION
                                   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 
                        TIP        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 27.
                                   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 
                        CAUTION
                                   person in the instructions for Form 1040, line 27.






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