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Form 1040-SEI: 1040 (Schedule EIC)
IRS Form 1040 (Schedule EIC) is used to provide information about qualifying child(ren) when claiming the Earned Income Credit for filing with Form 1040 or 1040-SR. If a child was born and died in 2025 without an SSN, enter "Died" on line 2.
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IRS Form 1040-SEI - 1040 (Schedule EIC)
IRS Form 1040 (Schedule EIC) is used to provide information about qualifying child(ren) when claiming the Earned Income Credit for filing with Form 1040 or 1040-SR. If a child was born and died in 2025 without an SSN, enter "Died" on line 2.
Risk Radar
Scan points- 1Ensure the name and SSN on line 2 match the child's social security card exactly; otherwise, the credit may be reduced.
- 2Not listing a child who meets all conditions for claiming the EIC.
- 3Failing to match the child's name/SSN exactly to the social security card.
- 4Claiming the credit for a child who did not live with you for more than half of 2025.
- 5Entering more than 12 months in line 6 when reporting time lived with you.
Plain English
This form helps you report details about your children so the IRS can correctly calculate your Earned Income Credit (EIC). You must complete this schedule if you have a qualifying child and are attaching it to your Form 1040 or 1040-SR. It ensures the IRS knows who qualifies for the credit.
Submission Date
- Filing date: 2025-12-18 16:10:44
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you have a qualifying child and must provide specific details about that child(ren) after calculating your Earned Income Credit on Form 1040 or 1040-SR.
- Do not use it when you are claiming the EIC but do not have any qualifying children, as this form is used to give information *about* those children.
- Check Form 1040 instead when you need to calculate your Earned Income Credit and determine if a qualifying child exists.
Form selector
Use this form or another form?
Filing Form 1040-SR
Schedule EIC (Form 1040) must be attached if claiming the Earned Income Credit when filing Form 1040-SR.
✓ Confirm you are using the current edition of Form 1040 and this Schedule EIC.
Claiming EIC but child has no SSN
If a qualifying child lacks an SSN, review instructions for Form 1040, line 27a to determine entry requirements.
✓ Verify the child's name on Line 1 and SSN on Line 2 match their social security card.
Child lived with you less than half the year
The EIC cannot be claimed for a qualifying child who did not live with the filer for more than half of 2025.
✓ Check that the months entered on Line 6 total more than 6 months if not using special rules.
Child born/died in 2025 without SSN
If a child was born and died in 2025 and lacks an SSN, enter 'Died' on Line 2.
✓ Attach documentation (birth/death certificate or hospital records) when required.
Deadline or filing window
The filing window is tied to the tax return itself (Form 1040 or 1040-SR). The information reported relates to the year 2025. No specific extension period is stated on Schedule EIC, but it must accompany the main return.
Checklist
What you need before filling it out
Child's Name
Full legal name on the child's social security card · Line 1 (Fields)
Child's SSN
The number listed on the child’s social security card (or ITIN/ATIN) · Line 2 (Field)
Year of Birth
The year the qualifying child was born · Line 3 (Field)
Age/Student Status Check
Child must be under age 24 at end of 2025, a student, and younger than filer(s). · Line 4a (Field)
Disability Check
Child must have been permanently and totally disabled during any part of 2025. · Line 4b (Field)
Before you submit
- 1Verify that the name(s) on Form 1040-SEI match those shown on your return.
- 2Confirm each child's SSN listed on Form 1040-SEI matches their social security card exactly.
- 3Ensure the child lived with you for more than half of the year (unless an exception applies).
- 4If a child was born and died in 2025 without an SSN, confirm "Died" is entered on line 2.
- 5For each qualifying child, check if they meet the criteria listed in lines 4a/4b before moving to line 5.
- 6If you are claiming the self-only EIC with a qualifying child, ensure Child 1's details are fully completed (lines 1 through 6).
- 7Keep copies of documents showing you lived with each qualifying child.
How to file this form
- 1Determine eligibility for the Earned Income Credit by consulting Form 1040, line 27a.
- 2Complete Schedule EIC (Form 1040) by listing information for up to three qualifying children on lines 1 through 6.
- 3If a child does not have an SSN as defined in the instructions for Form 1040, line 27a, complete the form to claim the self-only EIC with that child.
- 4Attach the completed Schedule EIC (Form 1040) to your Form 1040 or 1040-SR and retain a copy for records.
Known limitations
- 1The maximum credit can only be claimed for three qualifying children listed on Schedule EIC (Form 1040).
- 2A child cannot be claimed if they did not live with the filer for more than half of the year.
- 3If a child is married or meets conditions to be a qualifying child of another person (other than a spouse filing jointly), special rules apply.
- 4If the IRS determines an error in taking the Earned Income Credit (EIC) was due to reckless or intentional disregard, the credit may not be allowed for 2 years.
Field map
Compact field-by-field guide
Personal Info
3 items
Enter your legal first and last name as shown on your Social Security card.
Your SSN must match IRS records exactly.
Current mailing address including street, city, state, and ZIP code.
Filing Status
1 items
Select: Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Income
1 items
Sum of all income sources — wages, interest, dividends, business income, capital gains, unemployment, retirement, and other income.
Adjustments
1 items
Total income minus above-the-line deductions such as IRA contributions, student loan interest, and HSA contributions.
Deductions
1 items
Choose the higher of the standard deduction for your filing status or total itemized deductions from Schedule A.
Tax
1 items
AGI minus deductions. This determines your tax bracket and the amount of tax owed.
Payments
1 items
Sum of federal tax withheld, estimated tax payments, and refundable credits like the Child Tax Credit.
Signatures
1 items
You must sign and date the return. Unsigned returns are invalid.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is 20/25. The source directs users to www.irs.gov/ScheduleEIC for the latest information regarding Schedule EIC (Form 1040).
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm the form bears OMB No. 1545-0074.
- Filer's Name(s) — ensure the name(s) match those on the return.
- Child SSN Agreement — verify each child’s name and SSN matches their social security card exactly.
- Qualifying Child Status — confirm the child lived with you for more than half of the year.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Schedule EIC (Form 1040) and attach it to Form 1040 or 1040-SR.
- 2Retain documents such as school and childcare records that show proof of living with each qualifying child, as the IRS may request them.
- 3If the name or SSN on the child's social security card differs from the form, call the Social Security Administration at 800-772-1213 to correct it.
- 4If you take the EIC even though ineligible, be aware that penalties may apply.
Sources
- SRCForm 1040 or 1040-SR — Complete and attach Schedule EIC (Form 1040) only if a qualifying child exists (Instructions p.1).
- SRCName(s) shown on return — Must match the name(s) listed on the return (Form p.1).
- SRCChild’s SSN — The child must have an SSN as defined in the instructions for Form 1040, line 27a, unless specific exceptions apply (Form p.1).
- SRCIf a child has an ITIN/ATIN/non-valid SSN — Enter it on line 2 of Schedule EIC (Form p.2).
- SRCChild’s relationship to you — This is listed on line 5 of Schedule EIC (Form p.1).
- SRCNumber of months lived with you in the United States during 2025 — If the child was born or died in 2025 and your home was their home for more than half the time, enter “12” on line 6 (Form p.1).
- SRCTaking the EIC when not eligible — If error is reckless/intentional disregard, credit may be disallowed for 2 years (Form p.2).
- SRCFraudulently taking the EIC — Credit will not be allowed for 10 years if fraud is determined (Form p.2).
Common confusion points
What if my child has an ITIN but not a valid SSN?
Enter the ITIN on line 2 of Schedule EIC; otherwise, leave line 2 blank.
→ Check instructions for Form 1040, line 27a to confirm what constitutes a 'valid' SSN.
How do I know if my child qualifies as a dependent?
A qualifying child must meet specific criteria regarding age, relationship, residency (more than half of 2025), and filing status.
→ Review the detailed list under 'Qualifying Child' on Form 1040, page 2.
What happens if I take the EIC but am ineligible?
You may be disallowed from taking the credit for up to 10 years; this depends on whether the error was reckless/intentional or fraudulent.
→ Check the 'Taking the EIC when not eligible' section on Form 1040, page 2.
What if my child is under 19 but lives with me less than 7 months?
Enter '7' in Line 6 for Child 1 (or corresponding line) if they lived with you more than half of the year but less than 7 months.
→ Confirm that entering '7' on Line 6 aligns with the rules described for children under 19.
Can I claim a child who was married in 2025?
Special rules apply; check instructions for Form 1040, line 27a regarding 'Married child'.
→ Confirm if the child meets specific conditions outlined in the special rules section on page 2.
What should I enter if my child is permanently disabled but older than 19?
Enter their age and ensure they meet the other criteria (e.g., not filing jointly unless claiming a refund).
→ Verify that your child fits one of the defined categories: under 19, student under 24, or permanently/totally disabled.
Do I need to list all my qualifying children?
If you have more than three qualifying children, you must list only three to receive the maximum credit.
→ Ensure you complete lines for Child 1, Child 2, and Child 3 if applicable.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you take the EIC even though not eligible, you may be disallowed the credit for up to 10 years.
Questions about IRS Form 1040-SEI
What is IRS Form 1040-SEI used for?
This form helps you report details about your children so the IRS can correctly calculate your Earned Income Credit (EIC). You must complete this schedule if you have a qualifying child and are attaching it to your Form 1040 or 1040-SR. It ensures the IRS knows who qualifies for the credit.
Who must file IRS Form 1040-SEI?
Individuals filing Form 1040 or 1040-SR must file Schedule EIC if they have a qualifying child.
What information does IRS Form 1040-SEI require?
Schedule EIC collects information about each qualifying child across several lines. Specifically, it requires the child’s name (lines 1), SSN (line 2), year of birth (line 3), and whether specific criteria regarding age/disability apply (lines 4a and 4b).
When is IRS Form 1040-SEI due?
The form must be completed when filing with Form 1040 or 1040-SR. The instructions do not state a specific due date, but the information relates to the tax year ending in 2025.
Where do I file IRS Form 1040-SEI?
Schedule EIC is attached directly to Form 1040 or 1040-SR when filing with the Internal Revenue Service. For the latest updates on where to send it, users should visit www.irs.gov/ScheduleEIC.
How do I complete IRS Form 1040-SEI?
Begin by completing Child 1's information on lines 1 through 6. If you have more than three qualifying children, list only three to receive the maximum credit. After filling out all applicable lines for each child, attach Schedule EIC to your Form 1040 or 1040-SR.
What happens if IRS Form 1040-SEI is filed incorrectly?
If you take the Earned Income Credit even though you are not eligible, you may not be allowed to take the credit for up to 10 years. If your error is due to reckless or intentional disregard of the EIC rules, you face a 2-year restriction.
What if my child has an ITIN but not a valid SSN?
Enter the ITIN on line 2 of Schedule EIC; otherwise, leave line 2 blank. Check instructions for Form 1040, line 27a to confirm what constitutes a 'valid' SSN.
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