SCHEDULE EIC
(Form 1040 or 1040-SR)
Department of the Treasury
Internal Revenue Service (99)
Earned Income Credit
Qualifying Child Information
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.
1040
1040-SR
. . . . . . . . .
EIC
OMB No. 1545-0074
2019
Attachment
Sequence No.
43
Name(s) shown on return
Your social security number
Before you begin:
• 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.
!
CAUTION
• 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
Child 1 Child 2 Child 3
1 Child’s name
If you have more than three qualifying
children, you have to list only three to get
the maximum credit.
First name Last name First name Last name First name Last name
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
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.
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.
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.
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.
No.
Go to line 4b.
Yes.
Go to
line 5.
No.
Go to line 4b.
Yes.
Go to
line 5.
No.
Go to line 4b.
b
Was the child permanently and totally
disabled during any part of 2019?
Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
Yes.
Go to
line 5.
No.
The child is not a
qualifying child.
Yes.
Go to
line 5.
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.
months
Do not enter more than 12
months.
months
Do not enter more than 12
months.
For Paperwork Reduction Act Notice, see your tax
return instructions.
Cat. No. 13339M
Schedule EIC (Form 1040 or 1040-SR) 2019
Schedule EIC (Form 1040 or 1040-SR) 2019
Page
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).
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
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 or
1040-SR) and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/
ScheduleEIC.
TIP
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
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.
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 or 1040-SR, line 18a.
!
CAUTION
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.