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                                                                                                                                                 OMB No. 1545-0074
SCHEDULE EIC                                           Earned Income Credit
                                                                                                                1040  
(Form 1040)                                                Qualifying Child Information                         . . . . . . . . . 
                                                                                                            1040-SR 
                              ▶ Complete and attach to Form 1040 or 1040-SR only if you have a                                                   2021
Department of the Treasury      qualifying child.                                                                                 EIC            Attachment   
Internal Revenue Service (99) ▶ Go to  www.irs.gov/ScheduleEIC for the latest information.                                                       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, lines 27a, 27b, and 27c, to make sure that (a) you can take the EIC, and 
                                         (b) you have a qualifying child. 
                                       • 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, lines 27a, 27b, and 27c, 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, lines 27a, 27b, and 27c, 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, lines 27a, 
  27b, and 27c, unless the child was born 
  and died in 2021 or you are claiming the 
  self-only EIC (see instructions). If your 
  child was born and died in 2021 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 2002 and the child is     If born after 2002 and the child is      If born after 2002 and the child is 
                                                  younger than you (or your spouse, if  younger than you (or your spouse, if  younger than you (or your spouse, if 
                                                  filing jointly), skip lines 4a and 4b;  filing jointly), skip lines 4a and 4b;  filing jointly), skip lines 4a and 4b; 
                                                  go to line 5.                           go to line 5.                            go to line 5. 
4 a Was the child under age 24 at the end of 
  2021, 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 2021?                    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 2021
  • If the child lived with you for more than 
  half of 2021 but less than 7 months,  
  enter “7.” 
  • If the child was born or died in 2021 and                           months                                  months                                    months 
  your home was the child’s home for more         Do not enter more than 12               Do not enter more than 12                Do not enter more than 12 
  than half the time he or she was alive 
  during 2021, enter “12.”                        months.                                 months.                                  months. 
For Paperwork Reduction Act Notice, see your tax                                          Cat. No. 13339M                             Schedule EIC (Form 1040) 2021 
return instructions. 



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Schedule EIC (Form 1040) 2021                                                                                                                            Page  2 

Purpose of Schedule
After you have figured your earned income credit (EIC), use                 the instructions for Form 1040, lines 27a, 27b, and 27c, and you are 
Schedule EIC to give the IRS information about your qualifying              otherwise eligible, you can claim the self-only EIC. To claim the 
child(ren).                                                                 self-only EIC with a qualifying child, complete and attach Schedule 
To figure the amount of your credit or to have the IRS  figure it for       EIC to your Form 1040 or 1040-SR. Complete line 1 and lines 2 
you, see the instructions for Form 1040, lines 27a, 27b, and 27c.           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 
Special rule for separated spouses. You can claim the EIC if you            Form 1040, lines 27a, 27b, and 27c, enter it on line 2. Otherwise, 
are married, not filing a joint return, had a qualifying child who          leave line 2 blank.
lived with you for more than half of 2021, and either of the 
following apply.                                                            Taking the EIC when not eligible. If you take the EIC even 
                                                                            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 2021, or        due to reckless or intentional disregard of the EIC rules, you will 
• You are legally separated according to your state law under a             not be allowed to take the credit for 2 years even if you are 
written separation agreement or a decree of separate maintenance            otherwise eligible to do so. If you fraudulently take the EIC, you 
and you didn’t live in the same household as your spouse at the end         will not be allowed to take the credit for 10 years. You may also 
of 2021.                                                                    have to pay penalties.
  If you meet these requirements, check the box at the top of               Future developments. For the latest information about 
Schedule EIC.                                                               developments related to Schedule EIC (Form 1040) and its 
Qualifying child doesn’t have an SSN. If you have a child who               instructions, such as legislation enacted after they were published, 
meets the conditions to be your qualifying child for purposes of            go to www.irs.gov/ScheduleEIC.
claiming the EIC, but that child doesn’t have an SSN as defined in 

                                                     Qualifying Child 
                              A qualifying child for the EIC is a child who 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 2021 and younger than you (or your spouse, if filing jointly)  
                                                                       or   
                       Under age 24 at the end of 2021, 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 2021                                                            
                                                or is filing a joint return for 2021 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 2021. 
                                             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 
                                  CAUTION    documents to show you lived with each qualifying child. 
                                             Documents  you  might  want  to  keep  for  this  purpose 
                                             include school and child care 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  temporary  absence,  birth,  death,  or 
                                   TIP       kidnapping, see   Exception to time lived with you in the 
                                             instructions for Form 1040, lines 27a, 27b, and 27c.

                                             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 
                                  CAUTION    details,  see Married  child  or   Qualifying  child  of  more 
                                             than one person in the instructions for Form 1040, lines 
                                             27a, 27b, and 27c.






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