Schedule EIC (Form 1040) (sp), Earned Income Credit Qualifying Child Information (Spanish Version), is the Internal Revenue Service (IRS) schedule you attach to Form 1040 or 1040-SR when you claim the earned income credit (EIC) with a qualifying child. The printed form and its labels are in Spanish, and this edition is for tax year 2025. On this page you can fill out the schedule online on FillingPDF and download or print the completed PDF. Anyone searching for Schedule EIC should note that the IRS publishes this document, and its latest information, at www.irs.gov/ScheduleEICSP.
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What is Schedule EIC (Form 1040) (sp)?
Schedule EIC (Form 1040) (sp), Earned Income Credit Qualifying Child Information (Spanish Version), is the IRS schedule, in Spanish, that gives the IRS information about the qualifying children behind an earned income credit (EIC) claim made on Form 1040 or 1040-SR.
You use it after you have figured your EIC. The IRS instructions for line 27a of Form 1040 explain how to calculate the credit, or how to let the IRS calculate it for you, and who can be a qualifying child. The schedule itself collects, for up to three children (Hijo 1, Hijo 2 and Hijo 3): the child's name (line 1), Social Security number (line 2), year of birth (line 3), the age, student and disability questions (lines 4a and 4b), the relationship to you (line 5) and the number of months the child lived with you in the United States during 2025 (line 6).
The form is identified as OMB No. 1545-0074, Attachment Sequence No. 43, Cat. No. 74388T, and carries the 2025 tax year. Page 2 holds the purpose of the schedule, the rules for a qualifying child without an SSN, the penalties for claiming the EIC when you are not eligible, and a chart that defines a qualifying child. The form also points to Publication 596 for more on the EIC.
Who needs to file Schedule EIC (Form 1040) (sp)?
You complete this schedule if you claim the EIC on Form 1040 or 1040-SR and have a qualifying child. The form says to complete and attach it only if you have a qualifying child.
A qualifying child for the EIC is your child, daughter, stepchild, eligible foster child, sibling, stepsibling or half sibling, or a descendant of any of them (for example a grandchild, niece or nephew), who:
- was under age 19 at the end of 2025 and younger than you (or your spouse if filing jointly); or was under age 24, a student and younger than you (or your spouse); or was permanently and totally disabled, at any age;
- does not file a joint return for 2025 (or files one only to claim a refund of income tax withheld or estimated tax paid); and
- lived with you in the United States for more than half of 2025.
You cannot claim the EIC for a child who did not live with you for more than half the year, even if you paid most of the child's support. Exceptions for temporary absence, birth, death, placement for adoption or foster care, or kidnapping are explained in the instructions for line 27a of Form 1040. Special rules apply if the child was married or is the qualifying child of more than one person.
If your qualifying child has no SSN as defined in those instructions and you are otherwise eligible, you can claim the EIC for yourself only, and you still complete and attach this schedule.
When to file Schedule EIC (Form 1040) (sp)
Complete Schedule EIC (Form 1040) (sp) when you prepare the Form 1040 or 1040-SR on which you claim the EIC with a qualifying child, after you have figured the credit. The schedule prints no due date of its own: it travels with the return, so the return's due date governs.
Timing also affects processing. The form warns that it will take longer for the IRS to process your return and send your refund if you do not complete all the lines that apply to each qualifying child. For the latest developments affecting this schedule, such as legislation enacted after its publication, the form refers you to www.irs.gov/ScheduleEICSP.
Documents you need
- A copy of the child's birth certificate, death certificate or hospital medical records showing the child was born alive: attach only if the child was born and died in 2025 and had no SSN, and write "Died" (Falleció) on line 2.
- Records that show where the child lived, such as school or child care records or other records showing the child's physical address: do not attach them, but keep them, because the IRS may ask for documentation that you lived with each qualifying child.
How to fill out Schedule EIC (Form 1040) (sp)
Enter your name and SSN
At the top, write the name(s) shown on your return (Nombre(s) que aparece(n) en la declaración) and your Social Security number (Su número de Seguro Social).
Check the before-you-begin points
Confirm that you can claim the EIC and have a qualifying child, using the line 27a instructions for Form 1040 and Publication 596. Make sure each child's name and SSN match the child's Social Security card.
Enter each child's name on line 1
On line 1 (Nombre del hijo), write the first name and last name for Hijo 1, Hijo 2 and Hijo 3. If you have more than three qualifying children, list only three to get the maximum credit.
Enter each child's SSN on line 2
On line 2 (Número de Seguro Social del hijo), enter the SSN. For a child born and died in 2025 with no SSN, write "Died" (Falleció) and attach the required document. If Child 1 has no valid SSN, follow the page 2 rule for ITIN or ATIN, or leave the line blank.
Enter the year of birth on line 3
On line 3 (Año de nacimiento del hijo), enter the four-digit year. If the child was born after 2006 and is younger than you (or your spouse on a joint return), skip lines 4a and 4b and go to line 5.
Answer the age and student question
On line 4a, check Sí or No for whether the child was under 24 at the end of 2025, a student, and younger than you (or your spouse). Sí sends you to line 5; No sends you to line 4b.
Answer the disability question
On line 4b, check Sí or No for whether the child was permanently and totally disabled at any time in 2025. Sí goes to line 5; No means the child is not a qualifying child.
Enter the relationship on line 5
On line 5 (Parentesco del hijo con usted), write how the child is related to you, such as son, daughter, grandchild, niece, nephew or eligible foster child.
Enter months lived with you on line 6
On line 6, enter the number of months the child lived with you in the United States in 2025. Enter 7 if the child lived with you more than half the year but less than 7 months; enter 12 if the child was born or died in 2025 and your home was the child's home more than half the time alive. Never enter more than 12.
Review, download and attach
Check that every line that applies to each child is complete and the names and SSNs match the Social Security cards. Download or print the completed PDF from FillingPDF and attach it to Form 1040 or 1040-SR as described under How to submit.
How to submit Schedule EIC (Form 1040) (sp)
Schedule EIC (Form 1040) (sp) is not filed on its own. You attach it to the Form 1040 or 1040-SR on which you claim the EIC, and it goes to the IRS with that return.
- With your return: include the completed schedule in the package or electronic filing for Form 1040 or 1040-SR, using the channels that apply to that return.
- Address or portal: the schedule prints none. For the privacy and paperwork notices, the form refers you to the instructions for your tax return.
- Latest information: www.irs.gov/ScheduleEICSP.
If a child was born and died in 2025 without an SSN, attach the document described under required documents. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels that apply to your return.
Common mistakes to avoid
- Entering a child's name on line 1 or SSN on line 2 that does not match the child's Social Security card; the IRS may reduce your EIC when it processes the return.
- Claiming the EIC for a child who did not live with you for more than half of 2025 because you paid most of the child's expenses; the form says this is not allowed.
- Not completing every line that applies to each qualifying child, which makes the IRS take longer to process the return and send the refund.
- Listing a child without an SSN as defined in the Form 1040 line 27a instructions when you cannot claim the EIC for that child; the form allows a claim for yourself only.
- Leaving line 2 filled with an invalid number for Child 1; enter an ITIN, ATIN or SSN not valid for employment only in the cases the form describes, otherwise leave it blank.
- Entering more than 12 months on line 6 instead of capping the entry at 12.
- Answering line 4b "No" and continuing: the form says that child is not a qualifying child.
- Claiming the EIC when you are not eligible; reckless or intentional disregard of the rules can bar the credit for 2 years, and fraud for 10 years.
Frequently asked questions
What is Schedule EIC (Form 1040) (sp)?
It is the Spanish-language IRS schedule, titled Earned Income Credit Qualifying Child Information (Spanish Version), on which you give information about your qualifying children after you figure the earned income credit. It is for tax year 2025 and is attached to Form 1040 or 1040-SR.
Do I attach Schedule EIC to Form 1040?
Yes, but only if you claim the EIC and have a qualifying child. The form says to complete and attach it to Form 1040 or 1040-SR in that case. It is not filed separately and prints no address of its own.
How many children can I list on Schedule EIC (Form 1040) (sp)?
The form has columns for three children (Hijo 1, Hijo 2 and Hijo 3). If you have more than three qualifying children, you only need to list three to get the maximum credit.
Can I claim the EIC if my child has no Social Security number?
Possibly, for yourself only. If the child meets the qualifying child rules but has no SSN as defined in the Form 1040 line 27a instructions, and you are otherwise eligible, you complete and attach the schedule and claim the EIC only for yourself.
What do I write on line 6 if the child lived with me less than 7 months?
Enter 7 if the child lived with you for more than half of 2025 but less than 7 months. If the child was born or died in 2025 and your home was the child's home more than half the time alive, enter 12. Never enter more than 12 months.
What happens if I claim the EIC and I am not eligible?
If the IRS finds reckless or intentional disregard of the EIC rules, you cannot claim the EIC for the next 2 years, even if you are otherwise eligible. For fraud, the bar is 10 years, and you may also have to pay penalties.
Does a child's name have to match the Social Security card?
Yes. The name on line 1 and the SSN on line 2 must match the child's card, or the IRS may reduce your EIC when it processes the return. If the card is wrong, call the Social Security Administration at 800-772-1213.
Can I fill out Schedule EIC (Form 1040) (sp) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the schedule with the IRS; you submit it with your Form 1040 or 1040-SR through the IRS channels.
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