{"content_id":"75tjdpq8no","slug":"earned-income-child-tax-credit-late-application-december-2026","locale":"en","schema_type":"HowTo","category":"policy_guide","category_name":"Policy Guide","title":"Earned Income Tax Credit: Apply Late by December 1","summary":"Households that have not applied for the Earned Income Tax Credit and Child Tax Credit for the 2025 tax year can apply by December 1, 2026 (South Korea), if eligible. Applications through Hometax are subject to income and asset limits, and late applications result in a 5% reduction.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"OnBinder Editorial Team","url":"https://onbinder.com/ko/about"},"key_points":["Check your eligibility based on your 2025 income and household composition.","Add up the assets of all household members as of June 1, 2025.","Have a way to verify your identity and an account to receive payment ready.","Review your application details on Hometax and submit by December 1, 2026.","After applying, check the processing status under \"Check Review Progress\" on Hometax."],"content_markdown":"If you missed applying for the earned income tax credit for the 2025 tax year, apply by **December 1, 2026**. Households that meet the income and asset requirements are eligible. Have a way to verify your identity and an account to receive payment ready, then apply through Hometax. Late applications receive 95% of the calculated amount.\n\nThe amounts and dates are based on the National Tax Service's November 2, 2026 notice.\n\n## How to submit a late application through Hometax\n\nCheck the requirements on Hometax or Sontax, then submit your application. If you did not receive a notice, you can use the manual-entry application. This application period covers unclaimed credits for the 2025 tax year.\n\n1. Check your 2025 income, household composition, and assets. Compare them with the requirements table below to assess whether you can apply.\n2. Prepare a way to verify your identity, your contact details, and a payment account in your own name. If you have a notice, also check your individual authentication number. If you need to supplement your income records, prepare documents such as an income certificate from your workplace.\n3. Visit Hometax and select the regular application menu for earned income tax credits and child tax incentives. If you received a notice, you can also use its Apply link or QR code.\n4. Check the household, income, and asset requirements on the application screen. If the displayed information differs from your actual circumstances, use the manual-entry application. Even without a notice, apply with supporting documents if you meet the requirements.\n5. Enter your contact details and payment method, then select Apply. To receive payment into an account, check the bank and your account number. Review your application details after submitting.\n\nThe Sontax application screen advises against using a seized account. It states that payments may not go through to Haengbok Jikimi accounts. Apply using another account in your own name instead.\n\n\u003e Please take care not to apply using a seized account.\n\nThis wording appears on the [Sontax earned income tax credit and child tax incentive application screen](https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001).\n\n### Application routes depending on whether you received a notice\n\nThe authentication method and application route differ depending on whether you received a notice.\n\n| Situation | Application route | What to prepare |\n| --- | --- | --- |\n| You received a notice | Apply link in the mobile notice, QR code in the mailed notice, Hometax, ARS | Individual authentication number, identity verification details, payment information |\n| You did not receive a notice | Log in to Hometax \u003e Incentives \u003e Regular Application for Earned Income Tax Credit and Child Tax Incentive \u003e Manual-Entry Application | A way to verify your identity, any required proof of income |\n| The information on screen differs from your actual circumstances | Hometax manual-entry application | Corrected household, income, and asset information and supporting documents |\n| You have a notice but find online services difficult to use | Incentive Counseling Center, 1566-3636 | Identity verification details needed for application assistance |\n\nThe ARS application number is 1544-9944. If you are not among those designated to receive a notice, you cannot apply through ARS. Use Hometax or submit a paper application instead.\n\nHometax and ARS applications are available from 06:00 to 24:00. The counseling center offers application assistance on weekdays from 09:00 to 18:00. Check the authentication methods on the [National Tax Service's Application Periods and Methods page](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=238977\u0026mi=40397).\n\n## Earned income tax credit eligibility and income limits by household type\n\nHouseholds with employment, business, or religious-worker income in 2025 are eligible to apply. This program supports the income of low-income working households. You must meet both the income and asset requirements.\n\n| Household type | Basic household classification criteria | Combined annual total income of both spouses in 2025 |\n| --- | --- | --- |\n| Single-person household | A household without a spouse, dependent children, or lineal ascendants aged at least 70 | Less than 22 million won |\n| Single-earner household | Includes households where the spouse's total pay and other qualifying income is less than 3 million won | Less than 32 million won |\n| Dual-earner household | The applicant and spouse each have total pay and other qualifying income of at least 3 million won | Less than 44 million won |\n\nEven without a spouse, you may qualify as a single-earner household depending on your dependents. The usual age requirement for dependent children is less than 18. Each dependent child and qualifying lineal ascendant must have annual income of at most 1 million won. For lineal ascendants, also check the requirements for living together and sharing living expenses.\n\n“Less than” in the income limits does not include an amount equal to the threshold. Even if both spouses work, you must check each person's total pay and other qualifying income. Household classification is not based solely on whether someone has a job.\n\n### The difference between total income and total pay and other qualifying income\n\nThe income used to assess eligibility differs from the income used to calculate the payment.\n\n| Category | What it is used for | Income included |\n| --- | --- | --- |\n| Total income | Determining whether the income requirement is met | Employment, business, religious-worker, other, interest, dividend, and pension income |\n| Total pay and other qualifying income | Calculating the payment and classifying households with a spouse | Employment, business, and religious-worker income included in the calculation |\n\nBusiness income is calculated by multiplying revenue by the adjustment rate for the business sector. Employment income included in total income is based on gross pay before tax. Tax-exempt income, retirement income, and capital gains are excluded from total income.\n\n### Exclusions to check beyond income and assets\n\nEven if your income and assets are at or below the thresholds, you must check the exclusions.\n\n- You are excluded if you were another resident's dependent child during 2025.\n- You are excluded if you or your spouse operates a professional practice.\n- In principle, you are excluded if you did not hold Republic of Korea nationality at the end of 2025. An exception applies if you have a spouse or dependent child with Korean nationality.\n- The earned income tax credit has a separate exclusion for regular employees. It applies if you were still employed at the end of 2025 and had average monthly employment income of at least 5 million won. Your spouse must also be checked; daily workers are not covered by this exclusion.\n\nCheck household classifications and detailed exclusions on the [National Tax Service's Eligibility page](https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7783\u0026mi=2452).\n\n## Requirements for late applications for the child tax incentive\n\nIf you have dependent children aged less than 18, also check the child tax incentive. The combined annual total income of both spouses in 2025 must be less than 70 million won. You must also meet the asset requirements.\n\nThe child tax incentive helps low-income households raise children. You may be able to apply even if you exceed the earned income tax credit's income limit. This is because the two programs have different income limits.\n\n| Item to check | Requirements for the 2025 tax year |\n| --- | --- |\n| Eligible households | Single-earner and dual-earner households with dependent children |\n| Usual age requirement for children | Less than 18 |\n| Income requirement for dependent children | Annual income of at most 1 million won |\n| Combined total income of both spouses | Less than 70 million won |\n| Payment range before reductions | From 500,000 won to 1 million won per dependent child |\n\nThe range above represents the program's amounts before reductions. The actual payment is reduced for late applications or according to asset requirements. You can check the basic payment structure in the [National Tax Service's Introduction to the Child Tax Incentive](https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7782\u0026mi=2451).\n\n## Asset limits and treatment of debt\n\nAdd up the assets of all household members as of June 1, 2025. The total must be less than 240 million won. Debts, including loans, are not deducted from assets.\n\n| Total assets | Treatment under the asset requirements |\n| --- | --- |\n| Less than 170 million won | No 50% reduction based on assets |\n| At least 170 million won but less than 240 million won | 50% of the calculated amount is paid |\n| At least 240 million won | Asset requirement not met |\n\nAssets include housing, land, deposits, stocks, and jeonse deposits. Checking only assets in your own name may leave out part of the household total. See the National Tax Service's eligibility guidance for valuation methods by asset type. (Verified figures: deemed jeonse deposit for housing, 55% of the standard assessed value; housing rented from lineal ascendants or descendants, 100% of the housing value; 2025 tax year · Source ems.nts.go.kr · Checked 2026-11-05)\n\n## Reference dates to check after leaving a job or moving\n\nIf your circumstances have changed, check the reference date for each item separately. This application covers the 2025 tax year. Do not judge eligibility based only on your current income or current bank balance.\n\n| Item to check | Applicable date or period | What to check if your circumstances have changed |\n| --- | --- | --- |\n| Income | Full year of 2025 | Check your 2025 income even if you have since left your job |\n| Household composition | December 31, 2025 | Check your spouse and dependent relationships at that time |\n| Asset values | June 1, 2025 | Check the assets and jeonse deposits held at that time |\n| Contact details and payment account | When applying | Enter a number where you can currently be reached and an account that can receive payment |\n\nTemporary part-time income earned in 2025 may also be considered. You do not need to give up on applying simply because you have since left your job. Even without a notice, check the income and asset requirements yourself.\n\n## Earned income tax credit reductions and calculation examples\n\nThe 5% reduction for late applications is separate from the asset-based reduction. If both conditions apply, both are reflected in the payment. The amount actually deposited may also vary because of other deductions.\n\n| Item | How it applies |\n| --- | --- |\n| Late application | 95% of the applicable incentive is paid |\n| Assets of at least 170 million won but less than 240 million won | 50% of the applicable incentive is paid |\n| Overlap between the child tax credit and child tax incentive | The child tax credit amount is deducted |\n| Unpaid national taxes | Up to 30% of the refund is applied to unpaid taxes |\n\nThe maximum earned income tax credit for each household type is the amount before reductions. It is 1.65 million won for single-person households and 2.85 million won for single-earner households. The stated maximum for dual-earner households is 3.3 million won. These amounts are the payment limits listed in the [National Tax Service's Introduction to the Earned Income Tax Credit](https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781\u0026mi=2450).\n\n### Calculation example using the maximum amount for a single-person household\n\nThis calculation assumes a single-person household with a calculated amount of 1.65 million won before reductions. It applies only when the income conditions result in the maximum amount. The results below exclude other deductions or amounts applied to unpaid taxes.\n\n| Asset condition | Calculation | Result |\n| --- | --- | --- |\n| Less than 170 million won | 1.65 million won × 95% | 1,567,500 won |\n| At least 170 million won but less than 240 million won | 1.65 million won × 50% × 95% | 783,750 won |\n\nNot every single-person household's payment is calculated from 1.65 million won. The amount is first calculated based on income. Check reductions and deductions on the [National Tax Service's Review and Payment page](https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784\u0026mi=2453).\n\n## Common points of confusion between regular and semiannual applications\n\nThis late application is for annual income earned in 2025. Distinguish it from semiannual applications covering 2026 income. It is worth checking the tax year when choosing the application menu.\n\n| Category | Income covered | Application period |\n| --- | --- | --- |\n| Regular application for the 2025 tax year | Annual income for 2025 | May 1 to June 1, 2026 |\n| This late application | Annual income for 2025 | June 2 to December 1, 2026 |\n| Application for the first half of 2026 | Employment income for the first half of 2026 | September 1 to September 15, 2026 |\n| Application for the second half of 2026 | Employment income for the second half of 2026 | March 1 to March 15, 2027 |\n\nIf you have only employment income, you can choose between regular and semiannual applications. If you have business or religious-worker income, you must use the regular application. If you have already applied, check your application details before submitting again.\n\n## Scheduled payment date and checking review results\n\nThe scheduled payment date in this notice is **January 15, 2027**. The National Tax Service makes payments after reviewing income, assets, and other information. Even if you received a notice, you may not receive payment depending on the review results.\n\n1. Log in to Hometax.\n2. Under Incentives, Year-End Tax Settlement, and Donations, select Regular/Semiannual Application for Earned Income Tax Credit.\n3. Check the processing status under Review Progress Inquiry.\n\nThe usual payment deadline for late applications is within 4 months of the application date. The scheduled date in this notice does not guarantee payment to each applicant on that date. The estimated amount may also differ from the final payment.\n\nThe deadline and this payment plan are stated in the [National Tax Service's November 2, 2026 press release](https://ems.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1355806).","content_html":"\u003cp\u003eIf you missed applying for the earned income tax credit for the 2025 tax year, apply by \u003cstrong\u003eDecember 1, 2026\u003c/strong\u003e. Households that meet the income and asset requirements are eligible. Have a way to verify your identity and an account to receive payment ready, then apply through Hometax. Late applications receive 95% of the calculated amount.\u003c/p\u003e\n\u003cp\u003eThe amounts and dates are based on the National Tax Service's November 2, 2026 notice.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-submit-a-late-application-through-hometax\" class=\"anchor\" id=\"how-to-submit-a-late-application-through-hometax\"\u003e\u003c/a\u003eHow to submit a late application through Hometax\u003c/h2\u003e\n\u003cp\u003eCheck the requirements on Hometax or Sontax, then submit your application. If you did not receive a notice, you can use the manual-entry application. This application period covers unclaimed credits for the 2025 tax year.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eCheck your 2025 income, household composition, and assets. Compare them with the requirements table below to assess whether you can apply.\u003c/li\u003e\n\u003cli\u003ePrepare a way to verify your identity, your contact details, and a payment account in your own name. If you have a notice, also check your individual authentication number. If you need to supplement your income records, prepare documents such as an income certificate from your workplace.\u003c/li\u003e\n\u003cli\u003eVisit Hometax and select the regular application menu for earned income tax credits and child tax incentives. If you received a notice, you can also use its Apply link or QR code.\u003c/li\u003e\n\u003cli\u003eCheck the household, income, and asset requirements on the application screen. If the displayed information differs from your actual circumstances, use the manual-entry application. Even without a notice, apply with supporting documents if you meet the requirements.\u003c/li\u003e\n\u003cli\u003eEnter your contact details and payment method, then select Apply. To receive payment into an account, check the bank and your account number. Review your application details after submitting.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThe Sontax application screen advises against using a seized account. It states that payments may not go through to Haengbok Jikimi accounts. Apply using another account in your own name instead.\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003ePlease take care not to apply using a seized account.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eThis wording appears on the \u003ca href=\"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001\"\u003eSontax earned income tax credit and child tax incentive application screen\u003c/a\u003e.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#application-routes-depending-on-whether-you-received-a-notice\" class=\"anchor\" id=\"application-routes-depending-on-whether-you-received-a-notice\"\u003e\u003c/a\u003eApplication routes depending on whether you received a notice\u003c/h3\u003e\n\u003cp\u003eThe authentication method and application route differ depending on whether you received a notice.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eSituation\u003c/th\u003e\n\u003cth\u003eApplication route\u003c/th\u003e\n\u003cth\u003eWhat to prepare\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation\"\u003eYou received a notice\u003c/td\u003e\n\u003ctd data-label=\"Application route\"\u003eApply link in the mobile notice, QR code in the mailed notice, Hometax, ARS\u003c/td\u003e\n\u003ctd data-label=\"What to prepare\"\u003eIndividual authentication number, identity verification details, payment information\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation\"\u003eYou did not receive a notice\u003c/td\u003e\n\u003ctd data-label=\"Application route\"\u003eLog in to Hometax \u0026gt; Incentives \u0026gt; Regular Application for Earned Income Tax Credit and Child Tax Incentive \u0026gt; Manual-Entry Application\u003c/td\u003e\n\u003ctd data-label=\"What to prepare\"\u003eA way to verify your identity, any required proof of income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation\"\u003eThe information on screen differs from your actual circumstances\u003c/td\u003e\n\u003ctd data-label=\"Application route\"\u003eHometax manual-entry application\u003c/td\u003e\n\u003ctd data-label=\"What to prepare\"\u003eCorrected household, income, and asset information and supporting documents\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation\"\u003eYou have a notice but find online services difficult to use\u003c/td\u003e\n\u003ctd data-label=\"Application route\"\u003eIncentive Counseling Center, 1566-3636\u003c/td\u003e\n\u003ctd data-label=\"What to prepare\"\u003eIdentity verification details needed for application assistance\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe ARS application number is 1544-9944. If you are not among those designated to receive a notice, you cannot apply through ARS. Use Hometax or submit a paper application instead.\u003c/p\u003e\n\u003cp\u003eHometax and ARS applications are available from 06:00 to 24:00. The counseling center offers application assistance on weekdays from 09:00 to 18:00. Check the authentication methods on the \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=238977\u0026amp;mi=40397\"\u003eNational Tax Service's Application Periods and Methods page\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#earned-income-tax-credit-eligibility-and-income-limits-by-household-type\" class=\"anchor\" id=\"earned-income-tax-credit-eligibility-and-income-limits-by-household-type\"\u003e\u003c/a\u003eEarned income tax credit eligibility and income limits by household type\u003c/h2\u003e\n\u003cp\u003eHouseholds with employment, business, or religious-worker income in 2025 are eligible to apply. This program supports the income of low-income working households. You must meet both the income and asset requirements.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eHousehold type\u003c/th\u003e\n\u003cth\u003eBasic household classification criteria\u003c/th\u003e\n\u003cth\u003eCombined annual total income of both spouses in 2025\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-person household\u003c/td\u003e\n\u003ctd data-label=\"Basic household classification criteria\"\u003eA household without a spouse, dependent children, or lineal ascendants aged at least 70\u003c/td\u003e\n\u003ctd data-label=\"Combined annual total income of both spouses in 2025\"\u003eLess than 22 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-earner household\u003c/td\u003e\n\u003ctd data-label=\"Basic household classification criteria\"\u003eIncludes households where the spouse's total pay and other qualifying income is less than 3 million won\u003c/td\u003e\n\u003ctd data-label=\"Combined annual total income of both spouses in 2025\"\u003eLess than 32 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eDual-earner household\u003c/td\u003e\n\u003ctd data-label=\"Basic household classification criteria\"\u003eThe applicant and spouse each have total pay and other qualifying income of at least 3 million won\u003c/td\u003e\n\u003ctd data-label=\"Combined annual total income of both spouses in 2025\"\u003eLess than 44 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eEven without a spouse, you may qualify as a single-earner household depending on your dependents. The usual age requirement for dependent children is less than 18. Each dependent child and qualifying lineal ascendant must have annual income of at most 1 million won. For lineal ascendants, also check the requirements for living together and sharing living expenses.\u003c/p\u003e\n\u003cp\u003e“Less than” in the income limits does not include an amount equal to the threshold. Even if both spouses work, you must check each person's total pay and other qualifying income. Household classification is not based solely on whether someone has a job.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#the-difference-between-total-income-and-total-pay-and-other-qualifying-income\" class=\"anchor\" id=\"the-difference-between-total-income-and-total-pay-and-other-qualifying-income\"\u003e\u003c/a\u003eThe difference between total income and total pay and other qualifying income\u003c/h3\u003e\n\u003cp\u003eThe income used to assess eligibility differs from the income used to calculate the payment.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\u003c/th\u003e\n\u003cth\u003eWhat it is used for\u003c/th\u003e\n\u003cth\u003eIncome included\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eTotal income\u003c/td\u003e\n\u003ctd data-label=\"What it is used for\"\u003eDetermining whether the income requirement is met\u003c/td\u003e\n\u003ctd data-label=\"Income included\"\u003eEmployment, business, religious-worker, other, interest, dividend, and pension income\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eTotal pay and other qualifying income\u003c/td\u003e\n\u003ctd data-label=\"What it is used for\"\u003eCalculating the payment and classifying households with a spouse\u003c/td\u003e\n\u003ctd data-label=\"Income included\"\u003eEmployment, business, and religious-worker income included in the calculation\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eBusiness income is calculated by multiplying revenue by the adjustment rate for the business sector. Employment income included in total income is based on gross pay before tax. Tax-exempt income, retirement income, and capital gains are excluded from total income.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#exclusions-to-check-beyond-income-and-assets\" class=\"anchor\" id=\"exclusions-to-check-beyond-income-and-assets\"\u003e\u003c/a\u003eExclusions to check beyond income and assets\u003c/h3\u003e\n\u003cp\u003eEven if your income and assets are at or below the thresholds, you must check the exclusions.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eYou are excluded if you were another resident's dependent child during 2025.\u003c/li\u003e\n\u003cli\u003eYou are excluded if you or your spouse operates a professional practice.\u003c/li\u003e\n\u003cli\u003eIn principle, you are excluded if you did not hold Republic of Korea nationality at the end of 2025. An exception applies if you have a spouse or dependent child with Korean nationality.\u003c/li\u003e\n\u003cli\u003eThe earned income tax credit has a separate exclusion for regular employees. It applies if you were still employed at the end of 2025 and had average monthly employment income of at least 5 million won. Your spouse must also be checked; daily workers are not covered by this exclusion.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eCheck household classifications and detailed exclusions on the \u003ca href=\"https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7783\u0026amp;mi=2452\"\u003eNational Tax Service's Eligibility page\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#requirements-for-late-applications-for-the-child-tax-incentive\" class=\"anchor\" id=\"requirements-for-late-applications-for-the-child-tax-incentive\"\u003e\u003c/a\u003eRequirements for late applications for the child tax incentive\u003c/h2\u003e\n\u003cp\u003eIf you have dependent children aged less than 18, also check the child tax incentive. The combined annual total income of both spouses in 2025 must be less than 70 million won. You must also meet the asset requirements.\u003c/p\u003e\n\u003cp\u003eThe child tax incentive helps low-income households raise children. You may be able to apply even if you exceed the earned income tax credit's income limit. This is because the two programs have different income limits.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eItem to check\u003c/th\u003e\n\u003cth\u003eRequirements for the 2025 tax year\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eEligible households\u003c/td\u003e\n\u003ctd data-label=\"Requirements for the 2025 tax year\"\u003eSingle-earner and dual-earner households with dependent children\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eUsual age requirement for children\u003c/td\u003e\n\u003ctd data-label=\"Requirements for the 2025 tax year\"\u003eLess than 18\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eIncome requirement for dependent children\u003c/td\u003e\n\u003ctd data-label=\"Requirements for the 2025 tax year\"\u003eAnnual income of at most 1 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eCombined total income of both spouses\u003c/td\u003e\n\u003ctd data-label=\"Requirements for the 2025 tax year\"\u003eLess than 70 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003ePayment range before reductions\u003c/td\u003e\n\u003ctd data-label=\"Requirements for the 2025 tax year\"\u003eFrom 500,000 won to 1 million won per dependent child\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe range above represents the program's amounts before reductions. The actual payment is reduced for late applications or according to asset requirements. You can check the basic payment structure in the \u003ca href=\"https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7782\u0026amp;mi=2451\"\u003eNational Tax Service's Introduction to the Child Tax Incentive\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#asset-limits-and-treatment-of-debt\" class=\"anchor\" id=\"asset-limits-and-treatment-of-debt\"\u003e\u003c/a\u003eAsset limits and treatment of debt\u003c/h2\u003e\n\u003cp\u003eAdd up the assets of all household members as of June 1, 2025. The total must be less than 240 million won. Debts, including loans, are not deducted from assets.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eTotal assets\u003c/th\u003e\n\u003cth\u003eTreatment under the asset requirements\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Total assets\"\u003eLess than 170 million won\u003c/td\u003e\n\u003ctd data-label=\"Treatment under the asset requirements\"\u003eNo 50% reduction based on assets\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Total assets\"\u003eAt least 170 million won but less than 240 million won\u003c/td\u003e\n\u003ctd data-label=\"Treatment under the asset requirements\"\u003e50% of the calculated amount is paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Total assets\"\u003eAt least 240 million won\u003c/td\u003e\n\u003ctd data-label=\"Treatment under the asset requirements\"\u003eAsset requirement not met\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eAssets include housing, land, deposits, stocks, and jeonse deposits. Checking only assets in your own name may leave out part of the household total. See the National Tax Service's eligibility guidance for valuation methods by asset type. (Verified figures: deemed jeonse deposit for housing, 55% of the standard assessed value; housing rented from lineal ascendants or descendants, 100% of the housing value; 2025 tax year · Source ems.nts.go.kr · Checked 2026-11-05)\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#reference-dates-to-check-after-leaving-a-job-or-moving\" class=\"anchor\" id=\"reference-dates-to-check-after-leaving-a-job-or-moving\"\u003e\u003c/a\u003eReference dates to check after leaving a job or moving\u003c/h2\u003e\n\u003cp\u003eIf your circumstances have changed, check the reference date for each item separately. This application covers the 2025 tax year. Do not judge eligibility based only on your current income or current bank balance.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eItem to check\u003c/th\u003e\n\u003cth\u003eApplicable date or period\u003c/th\u003e\n\u003cth\u003eWhat to check if your circumstances have changed\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eIncome\u003c/td\u003e\n\u003ctd data-label=\"Applicable date or period\"\u003eFull year of 2025\u003c/td\u003e\n\u003ctd data-label=\"What to check if your circumstances have changed\"\u003eCheck your 2025 income even if you have since left your job\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eHousehold composition\u003c/td\u003e\n\u003ctd data-label=\"Applicable date or period\"\u003eDecember 31, 2025\u003c/td\u003e\n\u003ctd data-label=\"What to check if your circumstances have changed\"\u003eCheck your spouse and dependent relationships at that time\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eAsset values\u003c/td\u003e\n\u003ctd data-label=\"Applicable date or period\"\u003eJune 1, 2025\u003c/td\u003e\n\u003ctd data-label=\"What to check if your circumstances have changed\"\u003eCheck the assets and jeonse deposits held at that time\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item to check\"\u003eContact details and payment account\u003c/td\u003e\n\u003ctd data-label=\"Applicable date or period\"\u003eWhen applying\u003c/td\u003e\n\u003ctd data-label=\"What to check if your circumstances have changed\"\u003eEnter a number where you can currently be reached and an account that can receive payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eTemporary part-time income earned in 2025 may also be considered. You do not need to give up on applying simply because you have since left your job. Even without a notice, check the income and asset requirements yourself.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#earned-income-tax-credit-reductions-and-calculation-examples\" class=\"anchor\" id=\"earned-income-tax-credit-reductions-and-calculation-examples\"\u003e\u003c/a\u003eEarned income tax credit reductions and calculation examples\u003c/h2\u003e\n\u003cp\u003eThe 5% reduction for late applications is separate from the asset-based reduction. If both conditions apply, both are reflected in the payment. The amount actually deposited may also vary because of other deductions.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eItem\u003c/th\u003e\n\u003cth\u003eHow it applies\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item\"\u003eLate application\u003c/td\u003e\n\u003ctd data-label=\"How it applies\"\u003e95% of the applicable incentive is paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item\"\u003eAssets of at least 170 million won but less than 240 million won\u003c/td\u003e\n\u003ctd data-label=\"How it applies\"\u003e50% of the applicable incentive is paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item\"\u003eOverlap between the child tax credit and child tax incentive\u003c/td\u003e\n\u003ctd data-label=\"How it applies\"\u003eThe child tax credit amount is deducted\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Item\"\u003eUnpaid national taxes\u003c/td\u003e\n\u003ctd data-label=\"How it applies\"\u003eUp to 30% of the refund is applied to unpaid taxes\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe maximum earned income tax credit for each household type is the amount before reductions. It is 1.65 million won for single-person households and 2.85 million won for single-earner households. The stated maximum for dual-earner households is 3.3 million won. These amounts are the payment limits listed in the \u003ca href=\"https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781\u0026amp;mi=2450\"\u003eNational Tax Service's Introduction to the Earned Income Tax Credit\u003c/a\u003e.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#calculation-example-using-the-maximum-amount-for-a-single-person-household\" class=\"anchor\" id=\"calculation-example-using-the-maximum-amount-for-a-single-person-household\"\u003e\u003c/a\u003eCalculation example using the maximum amount for a single-person household\u003c/h3\u003e\n\u003cp\u003eThis calculation assumes a single-person household with a calculated amount of 1.65 million won before reductions. It applies only when the income conditions result in the maximum amount. The results below exclude other deductions or amounts applied to unpaid taxes.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eAsset condition\u003c/th\u003e\n\u003cth\u003eCalculation\u003c/th\u003e\n\u003cth\u003eResult\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Asset condition\"\u003eLess than 170 million won\u003c/td\u003e\n\u003ctd data-label=\"Calculation\"\u003e1.65 million won × 95%\u003c/td\u003e\n\u003ctd data-label=\"Result\"\u003e1,567,500 won\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Asset condition\"\u003eAt least 170 million won but less than 240 million won\u003c/td\u003e\n\u003ctd data-label=\"Calculation\"\u003e1.65 million won × 50% × 95%\u003c/td\u003e\n\u003ctd data-label=\"Result\"\u003e783,750 won\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eNot every single-person household's payment is calculated from 1.65 million won. The amount is first calculated based on income. Check reductions and deductions on the \u003ca href=\"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784\u0026amp;mi=2453\"\u003eNational Tax Service's Review and Payment page\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-points-of-confusion-between-regular-and-semiannual-applications\" class=\"anchor\" id=\"common-points-of-confusion-between-regular-and-semiannual-applications\"\u003e\u003c/a\u003eCommon points of confusion between regular and semiannual applications\u003c/h2\u003e\n\u003cp\u003eThis late application is for annual income earned in 2025. Distinguish it from semiannual applications covering 2026 income. It is worth checking the tax year when choosing the application menu.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\u003c/th\u003e\n\u003cth\u003eIncome covered\u003c/th\u003e\n\u003cth\u003eApplication period\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eRegular application for the 2025 tax year\u003c/td\u003e\n\u003ctd data-label=\"Income covered\"\u003eAnnual income for 2025\u003c/td\u003e\n\u003ctd data-label=\"Application period\"\u003eMay 1 to June 1, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eThis late application\u003c/td\u003e\n\u003ctd data-label=\"Income covered\"\u003eAnnual income for 2025\u003c/td\u003e\n\u003ctd data-label=\"Application period\"\u003eJune 2 to December 1, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eApplication for the first half of 2026\u003c/td\u003e\n\u003ctd data-label=\"Income covered\"\u003eEmployment income for the first half of 2026\u003c/td\u003e\n\u003ctd data-label=\"Application period\"\u003eSeptember 1 to September 15, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eApplication for the second half of 2026\u003c/td\u003e\n\u003ctd data-label=\"Income covered\"\u003eEmployment income for the second half of 2026\u003c/td\u003e\n\u003ctd data-label=\"Application period\"\u003eMarch 1 to March 15, 2027\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eIf you have only employment income, you can choose between regular and semiannual applications. If you have business or religious-worker income, you must use the regular application. If you have already applied, check your application details before submitting again.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#scheduled-payment-date-and-checking-review-results\" class=\"anchor\" id=\"scheduled-payment-date-and-checking-review-results\"\u003e\u003c/a\u003eScheduled payment date and checking review results\u003c/h2\u003e\n\u003cp\u003eThe scheduled payment date in this notice is \u003cstrong\u003eJanuary 15, 2027\u003c/strong\u003e. The National Tax Service makes payments after reviewing income, assets, and other information. Even if you received a notice, you may not receive payment depending on the review results.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to Hometax.\u003c/li\u003e\n\u003cli\u003eUnder Incentives, Year-End Tax Settlement, and Donations, select Regular/Semiannual Application for Earned Income Tax Credit.\u003c/li\u003e\n\u003cli\u003eCheck the processing status under Review Progress Inquiry.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThe usual payment deadline for late applications is within 4 months of the application date. The scheduled date in this notice does not guarantee payment to each applicant on that date. The estimated amount may also differ from the final payment.\u003c/p\u003e\n\u003cp\u003eThe deadline and this payment plan are stated in the \u003ca href=\"https://ems.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026amp;nttSn=1355806\"\u003eNational Tax Service's November 2, 2026 press release\u003c/a\u003e.\u003c/p\u003e\n","tags":["Everyday Finance","Hometax","Taxes","Earned Income Tax Credit"],"faqs":[{"question":"What is the deadline for late applications for the 2025 tax year?","answer":"You can apply until December 1, 2026. The National Tax Service states that late applications cannot be submitted after this deadline."},{"question":"Can I apply even if I did not receive a notice?","answer":"You can apply if you meet the income, asset, and other requirements. Attach the required income documentation and other supporting documents when applying through the manual entry option in Hometax. If you are not eligible to receive a notice, you cannot apply through ARS."},{"question":"Can I still be eligible to apply if I am no longer employed?","answer":"You may be eligible if you had employment income, business income, or religious worker income in 2025. Check your 2025 income and the household and asset requirements rather than your current employment status."},{"question":"Can I apply even if I only worked part-time briefly?","answer":"Income from part-time or daily work in 2025 may also qualify for consideration. You are not excluded simply because you worked for only a short period. Check the other application requirements as well."},{"question":"Are loans deducted from my assets?","answer":"Debts are not deducted from total assets. Eligibility is assessed based on household members' assets as of June 1, 2025."},{"question":"Will my payment be reduced if my assets are exactly 170 million won?","answer":"If your total assets are at least 170 million won, you fall within the asset bracket subject to a 50% reduction. However, your total assets must be less than 240 million won to apply."},{"question":"Do the asset-based reduction and the late application reduction both apply?","answer":"If you meet both conditions, each applies. Calculate the 50% payment rate based on assets and the 95% payment rate for late applications separately."},{"question":"If I exceed the income limit for the Earned Income Tax Credit, am I also ineligible for the Child Tax Credit?","answer":"The two programs have different income limits. The Child Tax Credit requires a married couple's combined total income to be less than 70 million won. You must also meet the other requirements, including those for dependent children and assets."},{"question":"Will the payment definitely be deposited on January 15, 2027?","answer":"That is the scheduled payment date stated in this notice. Whether you receive a payment and the amount may vary depending on the review results. Check your application status under Review Progress in Hometax."},{"question":"Can I apply using a Haengbokjigimi account?","answer":"Sontax advises that tax credit payments may not be deposited into Haengbokjigimi accounts in some cases. Apply using another account in your own name. You should also take care not to use an account subject to seizure."},{"question":"Where can I get help if I find it difficult to apply online?","answer":"If you received a notice, you can request application assistance from the Tax Credit Counseling Center at 1566-3636. Application assistance is available on weekdays from 09:00 to 18:00."}],"sources":[{"url":"https://ems.nts.go.kr/nts/na/ntt/selectNttInfo.do?mi=2201\u0026nttSn=1355806","title":"National Tax Service: If you missed applying for earned income and child tax credits in May, be sure to apply by 12.1., November 2, 2026","type":"source"},{"url":"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001","title":"Sontax earned income and child tax credit application screen","type":"source"},{"url":"https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7783\u0026mi=2452","title":"National Tax Service earned income and child tax credit eligibility","type":"source"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=238977\u0026mi=40397","title":"National Tax Service earned income and child tax credit application period and methods","type":"source"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784\u0026mi=2453","title":"National Tax Service earned income and child tax credit review and payment","type":"source"},{"url":"https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781\u0026mi=2450","title":"National Tax Service introduction to the earned income tax credit","type":"data_point"},{"url":"https://ems.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7782\u0026mi=2451","title":"National Tax Service introduction to the child tax credit","type":"data_point"}],"images":[{"id":2463,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MzgzMjcsInB1ciI6ImJsb2JfaWQifX0=--e76978133447e9076da5efb9ea08eff27fa2d49a/ai-f52054b6.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"보라색 카디건을 입은 여성이 식탁에서 태블릿을 누르고, 뒤에서는 아이가 가방에 서류를 넣고 있다.","caption":"홈택스에서 신청 내용을 확인한 뒤 2026년 12월 1일까지 제출하세요.","description":null},"en":{"alt":"A woman in a purple cardigan taps a tablet at a dining table while a child puts papers in a backpack behind her.","caption":"Review your application on Hometax and submit it by December 1, 2026.","description":null},"ja":{"alt":"紫のカーディガンを着た女性が食卓でタブレットを操作し、後ろでは子どもがリュックに書類を入れている。","caption":"ホームタックスで申請内容を確認し、2026年12月1日までに提出しましょう。","description":null},"es":{"alt":"Una mujer de cárdigan morado usa una tableta en la mesa mientras una niña guarda papeles en una mochila al fondo.","caption":"Revisa tu solicitud en Hometax y envíala a más tardar el 1 de diciembre de 2026.","description":null},"id":{"alt":"Perempuan berkardigan ungu memakai tablet di meja makan, sementara anak memasukkan kertas ke ransel di belakangnya.","caption":"Periksa isian permohonan di Hometax dan kirim paling lambat 1 Desember 2026.","description":null},"pt":{"alt":"Uma mulher de cardigã roxo usa um tablet à mesa enquanto uma menina coloca papéis na mochila ao fundo.","caption":"Confira sua solicitação no Hometax e envie até 1º de dezembro de 2026.","description":null},"zh-hant":{"alt":"一名穿紫色針織外套的女子在餐桌前操作平板電腦，後方的孩子正將文件放進背包。","caption":"請在 Hometax 確認申請內容，並於2026年12月1日前提交。","description":null},"de":{"alt":"Eine Frau in lila Strickjacke bedient ein Tablet am Esstisch, während ein Kind hinten Papiere in einen Rucksack packt.","caption":"Prüfen Sie Ihren Antrag auf Hometax und reichen Sie ihn bis zum 1. Dezember 2026 ein.","description":null}}},{"id":2464,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MzgzMzUsInB1ciI6ImJsb2JfaWQifX0=--fbf0ff45b39e255743f2087be3b35f35db4c46de/ai-9744030d.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"창가 안락의자에 앉아 스마트폰으로 통화하는 노년 남성과 상담원 표시","caption":"정기 신청을 놓쳤더라도 요건을 충족하면 기한 후 신청이 가능합니다.","description":null},"en":{"alt":"Older man talking on a smartphone in an armchair by a window, with a customer support symbol beside him","caption":"If you missed the regular application period, you can still apply late if you meet the requirements.","description":null},"ja":{"alt":"窓辺の肘掛け椅子に座りスマートフォンで通話する年配の男性と、相談員のマーク","caption":"通常の申請期間を逃しても、要件を満たせば期限後申請が可能です。","description":null},"es":{"alt":"Hombre mayor hablando por móvil en un sillón junto a la ventana, con un símbolo de atención al usuario","caption":"Si cumple los requisitos, puede presentar una solicitud tardía aunque haya pasado el plazo ordinario.","description":null},"id":{"alt":"Pria lansia menelepon di kursi berlengan dekat jendela, dengan simbol layanan bantuan di sampingnya","caption":"Jika melewatkan masa pengajuan reguler, Anda masih dapat mengajukan permohonan terlambat selama memenuhi persyaratan.","description":null},"pt":{"alt":"Homem idoso falando ao celular em uma poltrona junto à janela, com um símbolo de atendimento ao lado","caption":"Se perdeu o prazo regular, ainda pode apresentar um pedido fora do prazo, desde que cumpra os requisitos.","description":null},"zh-hant":{"alt":"年長男子坐在窗邊扶手椅上用手機通話，旁邊有客服人員圖示","caption":"即使錯過一般申請期間，只要符合資格，仍可逾期申請。","description":null},"de":{"alt":"Älterer Mann telefoniert im Sessel am Fenster mit einem Smartphone, daneben ein Kundenservice-Symbol","caption":"Wer die reguläre Antragsfrist verpasst hat, kann bei erfüllten Voraussetzungen noch einen verspäteten Antrag stellen.","description":null}}}],"published_at":"2026-11-05T18:22:55+09:00","updated_at":"2026-11-05T18:22:55+09:00","license":"cc_by","translation_status":"reviewed","available_locales":["ko","en","ja","es"],"data_locales":["ko","en","ja","es","id","pt","zh-hant","de"],"url":"https://onbinder.com/en/articles/earned-income-child-tax-credit-late-application-december-2026"}