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Form 1040-SEP: 1040 (Schedule EIC) (sp)
IRS Form 1040 (Schedule EIC) is used to claim the Child Tax Credit (EIC) on Form 1040 or 1040-SR for a qualified child. This form must be completed and attached if you have a qualified child.
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IRS Form 1040-SEP - 1040 (Schedule EIC) (sp)
IRS Form 1040 (Schedule EIC) is used to claim the Child Tax Credit (EIC) on Form 1040 or 1040-SR for a qualified child. This form must be completed and attached if you have a qualified child.
Risk Radar
Scan points- 1If you claim the EIC without meeting requirements, you may lose the credit for up to 10 years.
- 2Failing to match the child's name and SSN exactly to their Social Security card.
- 3Not listing a qualifying child who lived with you for more than half of 2025.
- 4Claiming the EIC when the child does not meet the requirements defined in Form 1040 instructions.
- 5Omitting lines for applicable children, which may delay processing and refund.
Plain English
This form allows taxpayers to claim the Child Tax Credit (EIC) when filing their tax return. It is used to provide details about any eligible children so that the IRS can grant the credit. If you are claiming this credit, you must complete and attach Form 1040-SEP.
Submission Date
- Filing date: 2025-12-18 10:11:34
- 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 qualified child and need to provide information about that child to claim the Child Tax Credit (EIC) on Form 1040 or 1040-SR.
- Do not use this form if you do not have a qualified child, although you may still be eligible for the EIC based on other criteria mentioned in Form 1040 line 27a.
- Check Form 1040 instead when claiming the credit directly without needing to detail a specific child's information first.
Form selector
Use this form or another form?
Child has no SSN, but meets eligibility
You may claim the EIC only for yourself if you are otherwise eligible.
✓ Check instructions regarding Form 1040 line 27a.
Child was born and died in 2025 without an SSN
Note "Died" on Line 2 and attach supporting documentation.
✓ Verify the required documents for the child's death.
You have more than three qualified children
List up to three children on this form to obtain the maximum credit amount.
✓ Ensure you list your top three qualifying children.
Deadline or filing window
The filing window is triggered by having a qualified child. The form must be completed and attached when filing Form 1040 or 1040-SR. No specific extension period is detailed on this form, but current information can be found at www.irs.gov/ScheduleEICSP.
Checklist
What you need before filling it out
Qualified Child Definition
Hijo, hija, hijastro, hijastra, hijo de crianza elegible, hermano, hermana, hermanastro, hermanastra, medio hermano, media hermana o un descendiente de cualquiera de ellos (nieto/sobrino) · Form 1040 (Schedule EIC)
Child must live with you > half the year
Not stated in the official source · Line 6 of Schedule EIC (Form 1040)
Child born after 2006 & under age
N/A (Instructions reference) · Lines 3, 4a, and 4b of Schedule EIC (Form 1040)
Child has permanent disability
Line 4b of Schedule EIC (Form 1040) · Line 4b of Schedule EIC (Form 1040)
Maximum children listed
N/A (Instructions reference) · Header of Schedule EIC (Form 1040)
Before you submit
- 1Verify that the name(s) on this schedule match your declaration.
- 2Confirm the child's Social Security Number (SSN) matches their card.
- 3Ensure you have verified eligibility by reviewing instructions for Form 1040 line 27a.
- 4Check if you are claiming credit for a child who did not live with you more than half the year.
- 5Confirm that if your child has no SSN, you have followed the specific rules for Line 2/Instructions.
- 6Verify that all applicable lines (e.g., Lines 4a and 4b) are completed for each child listed.
- 7If listing a child born/died in 2025 without an SSN, confirm 'Died' is written on Line 2.
How to file this form
- 1Complete the necessary fields for each qualified child (up to three) on Schedule EIC (Form 1040).
- 2For children born after 2006 and under age, correctly skip lines 4a and 4b if applicable.
- 3If a child has no SSN, ensure you follow the specific instructions for that situation regarding Line 2.
- 4Attach the completed Schedule EIC (Form 1040) to your Form 1040 or 1040-SR before mailing.
Known limitations
- 1The Child Tax Credit (EIC) cannot be claimed for a child who did not live with the filer more than half of the year.
- 2If a child does not have a Social Security Number (SSN) as defined in the instructions for line 27a of Form 1040, but meets other requirements, the EIC can still be claimed if the filer is eligible by themselves.
- 3If the filer claims the EIC even when not eligible, and the error was intentional or irresponsible, the credit may not be allowed for up to 2 years. (Source: [Form p.2])
- 4If the filer fraudulently claims the EIC, the credit will not be allowed for 10 years.
- 5Only three children can be listed on Form 1040 (Schedule EIC) to obtain the maximum credit if there are more than three qualified children. (Source: [Form p.1])
- 6If a child was born and died in 2025 without an SSN
- 7Died" must be noted on line 2 of Form 1040 (Schedule EIC) and copies of the birth/death certificate or hospital records must be attached. (Source: [Form p.1])
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, and readers should visit www.irs.gov/ScheduleEICSP for the most recent information regarding the Anexo EIC (Formulario 1040).
What changed or needs a fresh check
- Edition date — confirm the revision reads 20/25.
- OMB Number — confirm it reads 1545-0074.
- Filer name(s) — confirm they match your declaration exactly on Line 1 (and SSN on Line 2).
- Child's information — ensure the child's name and SSN match their Social Security card.
- Deadline/Submission method — Not stated in the official source, but filing with Form 1040 is required.
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 1040 (Schedule EIC).
- 2The IRS may take longer to process the tax return and send a refund if not all applicable lines are completed for each qualified child. (Source: [Form p.1])
- 3If the name or SSN on the form does not match the child's Social Security card, the EIC may be reduced when processed by the IRS. (Source: [Form p.1])
- 4For the most current information regarding events affecting Form 1040 (Schedule EIC), visit www.irs.gov/ScheduleEICSP. (Source: [Form p.2])
Sources
- SRCInstructions p.1 — The form must be completed and attached if a filer has a qualified child. (Source: [Form p.1])
- SRCInstructions p.1 — Name(s) appearing on the return, Social Security Number are required fields before starting Form 1040 (Schedule EIC). (Source: [Form p.1])
- SRCInstructions p.1 — A child must live with you for more than half of the year to qualify for the EIC. (Source: [Form p.1])
- SRCInstructions p.2 — The purpose of Form 1040 (Schedule EIC) is to provide information on a qualified child after calculating the Child Tax Credit (EIC). (Source: [Form p.2])
- SRCInstructions p.2 — If claiming the EIC by oneself with one qualified child, complete lines 1 through 6 for Child 1 on Form 1040 (Schedule EIC). (Source: [Form p.2])
- SRCInstructions p.2 — A qualified child is defined as a child, stepchild, eligible foster child, sibling, half-sibling, or descendant of any of those individuals. (Source: [Form p.2])
Common confusion points
If you have more than three qualified children, do you need to list everyone?
The instructions state that only listing three is required to receive the maximum credit for Form 1040 (Schedule EIC).
→ Check Line 1 of the form: 'Si tiene más de tres hijos calificados, sólo tiene que listar a tres para obtener el crédito máximo.'
What happens if your child does not have an SSN but is otherwise qualified?
You can still claim the Child Tax Credit (EIC) for that child by yourself.
→ Refer to the instructions for Line 27a of Form 1040 or check Page 2: 'Si tiene un hijo que cumple con los requisitos para ser su hijo calificado... pero dicho hijo no tiene un SSN...'"
If a child was born and died in 2025 without an SSN, what do you write on Line 2?
You must write 'Died' on the line for that child.
→ Verify this requirement on Page 1: 'Si su hijo nació y falleció en 2025 y no tenía un SSN , anote “Died” (Falleció) en esta línea...'
If a child was born after 2006 and is younger than you, do you skip Lines 4a and 4b?
Yes, if the child meets this criteria, you must omit Lines 4a and 4b and proceed directly to Line 5.
→ Check the instruction block for children born after 2006: 'omita las líneas 4a y 4b ; pase a la línea 5.'
What are the specific requirements listed in Line 4a regarding age, student status, and relationship?
The child must have been under 24 years old at the end of 2025, be a student, and be younger than you (or your spouse if filing jointly).
→ Confirm these conditions by checking the description for Line 4a on Page 1.
If a child has a permanent and total disability, what do you check/do regarding Line 4b?
If the child had this condition at any point during 2025, you must check 'Sí' (Yes) on Line 4b.
→ The instruction block for Line 4b states: 'Sí. Pase a la línea 5.'
How many months do you list if a child lived with you more than half the year but less than 7 months?
You must write '7' in the number of months column on Line 6.
→ The instruction block for Line 6 specifies: 'Si el hijo vivió con usted por más de la mitad de 2025 pero menos de 7 meses, anote “7”.'
What is the official purpose of completing Form 1040 (Schedule EIC)?
The form provides information about your qualified child(ren) to the IRS after you calculate your Child Tax Credit (EIC).
→ Page 2 states: 'Propósito del Anexo Después de que calcule su crédito por ingreso del trabajo ( EIC , por sus siglas en inglés), use el Anexo EIC para darle información sobre su(s) hijo(s) calificado(s) al IRS.'
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1040 or 1040-SR — If you claim the EIC but are not eligible, errors on these primary forms can lead to penalties.
Questions about IRS Form 1040-SEP
What is IRS Form 1040-SEP used for?
This form allows taxpayers to claim the Child Tax Credit (EIC) when filing their tax return. It is used to provide details about any eligible children so that the IRS can grant the credit. If you are claiming this credit, you must complete and attach Form 1040-SEP.
Who must file IRS Form 1040-SEP?
Taxpayers must file IRS Form 1040 (Schedule EIC) if they have a qualified child for purposes of claiming the EIC.
What information does IRS Form 1040-SEP require?
The form collects information about each qualifying child, detailing their name and Social Security Number (SSN). Specific sections include fields for the child's Name, SSN, Year of Birth, relationship to you, and months lived with you in 2025.
Where do I file IRS Form 1040-SEP?
The form is completed and attached to Form 1040 or 1040-SR. For current information, taxpayers should visit www.irs.gov/ScheduleEICSP.
How do I complete IRS Form 1040-SEP?
The filer must first review instructions regarding line 27a of Form 1040 to confirm eligibility. Then, they complete the required lines (1 through 6) for each child, listing up to three children on this form. The completed Anexo EIC must be attached to the main Form 1040.
What happens if IRS Form 1040-SEP is filed incorrectly?
If you claim the EIC even if not eligible, you might lose the credit for up to 10 years; if the error is intentional or irresponsible, you may lose it for 2 years.
If you have more than three qualified children, do you need to list everyone?
The instructions state that only listing three is required to receive the maximum credit for Form 1040 (Schedule EIC). Check Line 1 of the form: 'Si tiene más de tres hijos calificados, sólo tiene que listar a tres para obtener el crédito máximo.'
What happens if your child does not have an SSN but is otherwise qualified?
You can still claim the Child Tax Credit (EIC) for that child by yourself. Refer to the instructions for Line 27a of Form 1040 or check Page 2: 'Si tiene un hijo que cumple con los requisitos para ser su hijo calificado... pero dicho hijo no tiene un SSN...'"
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