To Take the EIC:

Follow the steps in the following flowchart.

Complete the worksheet that applies to you or let the IRS figure the credit for you.

Review the SSN requirements for claiming the EIC under Social security number (SSN) in the Definitions and Special Rules section, later.

If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn’t have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn’t have a valid SSN.

For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish.

If you claim the EIC even though you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won’t be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won’t be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.

Refunds for returns claiming the earned income credit can’t be issued before mid-February 2026. This delay applies to the entire refund, not just the portion associated with the earned income credit.

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To Take the EIC:

Official source

Follow the steps in the following flowchart.

Complete the worksheet that applies to you or let the IRS figure the credit for you.

Review the SSN requirements for claiming the EIC under Social security number (SSN) in the Definitions and Special Rules section, later.

If you have at least one child who meets the conditions to be your qualifying child for purposes of claiming the EIC, complete and attach Schedule EIC, even if that child doesn’t have a valid SSN. See Schedule EIC for more information, including how to complete Schedule EIC if your qualifying child doesn’t have a valid SSN.

For help in determining if you are eligible for the EIC, go to IRS.gov/EITC and click on “Check if You Qualify.” This service is available in English and Spanish.

If you claim the EIC even though you aren’t eligible and it is determined that your error is due to reckless or intentional disregard of the EIC rules, you won’t be allowed to take the credit for 2 years even if you are otherwise eligible to do so. If you fraudulently claim the EIC, you won’t be allowed to take the credit for 10 years. See Form 8862, who must file, later. You may also have to pay penalties.

Refunds for returns claiming the earned income credit can’t be issued before mid-February 2026. This delay applies to the entire refund, not just the portion associated with the earned income credit.