Schedule EIC (Form Earned Income Credit

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Earned Income Credit

SCHEDULE EIC
(Form 1040 or 1040-SR)

1040
.........

Qualifying Child Information

Complete and attach to Form 1040 or 1040-SR only if you have a
qualifying child.
Department of the Treasury
Internal Revenue Service (99) ▶ Go to www.irs.gov/ScheduleEIC for the latest information.
▶

OMB No. 1545-0074

◀

2019

1040-SR

EIC

Attachment
Sequence No. 43
Your social security number

Name(s) shown on return

DRAFT AS OF
▲
August 26, 2019
DO NOT FILE

Before you begin:

!

CAUTION

• See the instructions for Form 1040 or 1040-SR, line 18a, 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 or disallow your EIC. If the name or SSN on the child’s
social security card is not correct, call the Social Security Administration at 1-800-772-1213.

• You can't claim the EIC for a child who didn't live with you for more than half of the year.
• 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.
• 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
1 Child’s name

Child 1

First name

Child 2

Last name

First name

Child 3

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 or
1040-SR, line 18a, unless the child was
born and died in 2019. If your child was
born and died in 2019 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 2000 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.

If born after 2000 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.

If born after 2000 and the child is
younger than you (or your spouse, if
filing jointly), skip lines 4a and 4b;
go to line 5.

4 a Was the child under age 24 at the end of

2019, a student, and younger than you (or
your spouse, if filing jointly)?

Yes.
Go to
line 5.

b Was the child permanently and totally

Yes.

disabled during any part of 2019?

Go to
line 5.

No.

Yes.

Go to line 4b.

No.

Go to
line 5.
Yes.

The child is not a
qualifying child.

Go to
line 5.

No.

Yes.

Go to line 4b.

No.

Go to
line 5.
Yes.

The child is not a
qualifying child.

Go to
line 5.

No.
Go to line 4b.

No.
The child is not a
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 2019
• If the child lived with you for more than
half of 2019 but less than 7 months,
enter “7.”
• If the child was born or died in 2019 and
your home was the child’s home for more
than half the time he or she was alive
during 2019, enter “12.”

months
Do not enter more than 12
months.

For Paperwork Reduction Act Notice, see your tax
return instructions.

months
Do not enter more than 12
months.

Cat. No. 13339M

months
Do not enter more than 12
months.

Schedule EIC (Form 1040 or 1040-SR) 2019

Page

Schedule EIC (Form 1040 or 1040-SR) 2019

2

Purpose of Schedule
After you have figured your earned income credit
(EIC), use Schedule EIC to give the IRS information
about your qualifying child(ren).

EIC rules, you will not be allowed to take the credit for 2
years even if you are otherwise eligible to do so. If you
fraudulently take the EIC, you will not be allowed to take
the credit for 10 years. You may also have to pay
penalties.

DRAFT AS OF
August 26, 2019
DO NOT FILE

To figure the amount of your credit or to have the IRS
figure it for you, see the instructions for Form 1040 or
1040-SR, line 18a.

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 due to reckless or intentional disregard of the

TIP

Future developments. For the latest information about
developments related to Schedule EIC (Form 1040 or
1040-SR) and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/
ScheduleEIC.

You may also be able to take the additional child tax credit if your child was your dependent and under age 17 at the end of 2019.
For more details, see the instructions for line 18b of Form 1040 or 1040-SR.

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 2019 and younger than you (or your spouse, if filing jointly)
or
Under age 24 at the end of 2019, 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 2019
or is filing a joint return for 2019 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 2019.

!
▲
CAUTION

TIP

!
▲
CAUTION

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.
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
kidnapping, see Exception to time lived with you in the
instructions for Form 1040 or 1040-SR, line 18a.
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 person in the instructions for Form 1040 or
1040-SR, line 18a.