Federal Earned Income Tax Credit

Earned Income Tax Credit
2023 Schedule EIC (Form 1040)
Earned Income Credit

SCHEDULE EIC
(Form 1040)
Department of the Treasury
Internal Revenue Service

OMB No. 1545-0074

Qualifying Child Information

2023

Complete and attach to Form 1040 or 1040-SR only if you have a qualifying child.
Go to www.irs.gov/ScheduleEIC for the latest information.

Attachment
Sequence No. 43
Your social security number

Name(s) shown on return

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:

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CAUTION

• 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.
• 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, line 27,
unless the child was born and died in 2023
or you are claiming the self-only EIC (see
instructions). If your child was born and
died in 2023 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

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

2023, a student, and younger than you (or
your spouse, if filing jointly)?

b Was the child permanently and totally
disabled during any part of 2023?

Year

Year

Year

If born after 2004 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 2004 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 2004 and the child is
younger than you (or your spouse,
if filing jointly), skip lines 4a and
4b; go to line 5.

Yes.
Go to
line 5.
Yes.
Go to
line 5.

No.
Go to line 4b.
No.
The child is not a
qualifying child.

Yes.
Go to
line 5.

No.
Go to line 4b.

Yes.
Go to
line 5.

No.
The child is not a
qualifying child.

Yes.
Go to
line 5.
Yes.
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 2023
• If the child lived with you for more than
half of 2023 but less than 7 months,
enter “7.”
• If the child was born or died in 2023 and
your home was the child’s home for more
than half the time he or she was alive
during 2023, 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) 2023

Page 2

Schedule EIC (Form 1040) 2023

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). See the instructions for Form 1040, line 27, for
information on who may be a qualifying child.
To figure the amount of your credit or to have the IRS figure it
for you, see the instructions for Form 1040, line 27.
Special rule for separated spouses. You can claim the EIC if you
are married, not filing a joint return, had a qualifying child who
lived with you for more than half of 2023, and either of the
following applies.
• You lived apart from your spouse for the last 6 months of 2023, or
• You are legally separated according to your state law under a
written separation agreement or a decree of separate maintenance
and you didn’t live in the same household as your spouse at the end
of 2023.
If you meet these requirements, check the box at the top of
Schedule EIC.
Qualifying child doesn’t have an SSN. 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, and you are otherwise
eligible, 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. Complete line 1 and lines 2 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 Form
1040, line 27, enter it on line 2. Otherwise, leave line 2 blank.
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 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.
Future developments. For the latest information about
developments related to Schedule EIC (Form 1040) and its
instructions, such as legislation enacted after they were published,
go to www.irs.gov/ScheduleEIC.

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

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was...

Under age 19 at the end of 2023 and younger than you (or your spouse, if filing jointly)
or
Under age 24 at the end of 2023, a student, and younger than you (or your spouse, if filing jointly)
or
Any age and permanently and totally disabled

AND

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Who is not filing a joint return for 2023
or is filing a joint return for 2023 only to claim
a refund of withheld income tax or estimated tax paid

AND

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Who lived with you in the United States for more than half of 2023.

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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
childcare records and other records that show your child’s address.

TIP

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, line 27.

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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, line 27.

CAUTION