{"content_id":"hhbsgzmzwj","slug":"earned-income-tax-credit-2025-late-application","locale":"en","schema_type":"HowTo","category":"policy_guide","category_name":"Policy Guide","title":"2025 Earned Income Tax Credit: How to Apply Late","summary":"If you missed the regular application period for the 2025 tax year, check the requirements and apply by December 1, 2026 (South Korea). Late applications receive a 5% reduction in the credit, and a separate reduction applies based on assets.","sponsorship_disclosure":null,"affiliate_disclosure":null,"commerce_disclosure":null,"author":{"name":"OnBinder Editorial Team","url":"https://onbinder.com/ko/about"},"key_points":["First, check your application history and automatic application results for the 2025 tax year.","Check your household's 2025 income and assets as of June 1, 2025.","Prepare a way to verify your identity, your refund account details, and any required proof of income.","Complete your late application on Hometax by December 1, 2026.","After confirming that your application was received, check its review status on Hometax."],"content_markdown":"You can still apply for the earned income tax credit if you missed the regular application period for 2025 income. If you meet the income and asset requirements, apply **by December 1, 2026**. Prepare proof of income and a bank account in your name, then apply through Hometax. Late applications are subject to a 5% reduction.\n\nThe figures in this article are based on the National Tax Service’s April 30, 2026 announcement and its guidance for 2025 income.\n\n## How to apply late through Hometax\n\nYou can apply directly through Hometax even if you did not receive a notice. First, check your application history for 2025 income. If a half-year application or automatic application has already been processed, check its result before applying.\n\n1. Log in to Hometax and check your application history for 2025 income. If you agreed to automatic application, check whether an application was actually submitted.\n2. Check your household composition and the income and asset requirements. Compare the table below with the information shown on the application screen.\n3. Prepare a means of verifying your identity, your contact details, and a refund account in your name. If you need to verify your income, prepare an income certificate from your employer or similar documentation.\n4. Select the regular application menu under “Incentives, Year-End Tax Settlement, and Electronic Donations.” If you did not receive a notice, use “Apply by Entering Information Directly.”\n5. Check your income and asset information and your account details, then submit the application. Check the submission result afterward.\n\nIf you received a notice, you can apply using your individual authentication number. The ARS application number is 1544-9944. Hometax’s application service is available from 06:00 to 24:00.\n\nThe National Tax Service’s “Application Period and Methods” gives the following application period:\n\n\u003e The late application period is ’26.6.2.~12.1.\n\nYou can check the menus and authentication methods on the [National Tax Service’s Application Period and Methods page](https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=238977\u0026mi=40397).\n\n## Earned income tax credit income requirements and household types\n\nResidents who had employment, business, or religious income in 2025 are eligible to apply. The program supports working households with low incomes. Income limits and maximum payments vary by household type.\n\n| Household type | Combined annual income of spouses in 2025 | Maximum payment for 2025 income, before reductions |\n|---|---:|---:|\n| Single household | Less than 22 million won | 1.65 million won |\n| Single-earner household | Less than 32 million won | 2.85 million won |\n| Dual-earner household | Less than 44 million won | 3.3 million won |\n\nNot every applicant receives the maximum payment. The amount calculated varies according to spouses’ combined “total pay, etc.” You can check the limits for each household type on the [National Tax Service’s earned income tax credit overview page](https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781\u0026mi=2450).\n\n### Determining your household type\n\nDetermine your household composition as of December 31, 2025.\n\n- Single household: A household with no spouse, dependent children, or direct ascendants aged at least 70.\n- Single-earner household: A household where the spouse’s total pay, etc. is less than 3 million won a year. This also includes a household without a spouse that has a dependent child or direct ascendant who meets the requirements.\n- Dual-earner household: You and your spouse each have total pay, etc. of at least 3 million won a year.\n\nDependent children must generally be under 18. Each dependent child and qualifying direct ascendant must have annual income of at most 1 million won. For direct ascendants, also check the cohabitation and livelihood requirements.\n\n### What counts as income\n\nThe income requirement is not determined solely by your take-home monthly pay. Total income includes employment, business, and religious income. Interest, dividends, pensions, and other income are also added.\n\nBusiness income is calculated by multiplying gross receipts by the adjustment rate for the type of business. Tax-exempt income, retirement income, and capital gains are excluded from total income. Total income used to determine eligibility differs from total pay, etc. used to calculate the payment.\n\n## Asset requirements and exclusions\n\nHousehold members’ combined assets as of June 1, 2025 must be less than 240 million won. In addition to homes, land, and deposits, assets include lease deposits and stocks. Debts, including loans, are not deducted from assets.\n\nFor an ordinary rented home, the actual lease deposit is compared with the deemed lease deposit. The deemed lease deposit is 55% of the standard market value. The smaller amount applies. Separate valuation rules apply to homes rented from direct ascendants or descendants.\n\nEven if you meet the income and asset requirements, check the following exclusions:\n\n- You or your spouse operates a professional practice.\n- You were another resident’s dependent child in 2025.\n- You did not have South Korean nationality at the end of 2025. An exception applies if you have a spouse or dependent child with Korean nationality.\n- You or your spouse was a regular employee still working at the end of 2025. You are excluded if average monthly employment income was at least 5 million won; daily workers are an exception.\n\nCheck the details on the [National Tax Service’s eligibility page](https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7783\u0026mi=2452).\n\n## Comparing 2025 income applications with 2026 half-year applications\n\nThe late application you can submit now is for 2025 income. Its income year differs from that of a half-year application for 2026 income. Check both the year and application type on the application screen.\n\n| Application type | Income covered | Application period |\n|---|---|---|\n| Regular application for 2025 income | Annual income for 2025 | May 1 to June 1, 2026 |\n| Late application for 2025 income | Annual income for 2025 | June 2 to December 1, 2026 |\n| First-half application for 2026 | Employment income from the first half of 2026 | September 1 to September 15, 2026 |\n| Second-half application for 2026 | Employment income from the second half of 2026 | March 1 to March 15, 2027 |\n\nIf you have only employment income, you can choose a regular or half-year application. If you have business or religious income, you must use the regular application. A 2026 half-year application cannot replace an application for 2025 income.\n\nIf you completed a half-year application in September 2025 or March 2026, you do not need to apply again. In that case, you have already applied for 2025 income. This is explained in the [National Tax Service’s April 30, 2026 press reference material](https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?nttSn=1350768).\n\n## Comparing reduction conditions\n\nLate applications are subject to a **5% reduction**. The asset-based reduction is a separate condition. If you are subject to the asset-based reduction, the late-application reduction also applies.\n\n| Condition | Rule for 2025 income |\n|---|---|\n| Late application | 95% of the applicable credit is paid |\n| Assets of less than 170 million won | No 50% asset-based reduction |\n| Assets of at least 170 million won and less than 240 million won | 50% of the calculated amount is paid |\n| Assets of at least 240 million won | Asset requirement not met |\n| Outstanding national taxes | Outstanding taxes are paid from the refund, up to 30% of the refund amount |\n\nAssets are assessed as of June 1, 2025. Applying a refund to outstanding taxes means using money that would otherwise be paid to you to settle unpaid taxes. The final deposit may therefore differ from an amount calculated using reductions alone.\n\n## Calculation examples\n\nApplying the reduction rates to the maximum calculated amount for a single household shows the difference. The calculations below assume an amount of 1.65 million won before reductions. They exclude other adjustments, such as applying the payment to outstanding taxes.\n\n| Application conditions | Calculation | Result |\n|---|---|---:|\n| Late application without an asset-based reduction | 1,650,000 won × 95% | 1,567,500 won |\n| Both the asset-based and late-application reductions apply | 1,650,000 won × 50% × 95% | 783,750 won |\n\nThe two reduction rates are not simply added together to subtract 55%. The late-application payment rate is applied to the amount after the asset-based reduction. Check the amount determined during the review for your actual payment.\n\n## Checking proof of income and your refund account\n\nCheck separately whether your application has been submitted and whether payment can be deposited into your account. If the income shown on the application screen differs from your actual income, prepare supporting documents. The National Tax Service lists documents such as an income certificate issued by your employer.\n\n| Situation to check | What to prepare or check |\n|---|---|\n| You did not receive a notice | Income and asset information needed to apply by entering information directly |\n| Your actual lease deposit is less than the deemed lease deposit | A lease agreement showing the actual amount |\n| An account you registered previously appears | Whether it is an account in your name that you can currently use |\n| The account has been seized | Another account in your name that can receive the payment |\n| You use a Happiness Keeper account | Another account that can receive the credit payment |\n\nCredit payments cannot be deposited into a Happiness Keeper account in some cases. Sontax instructs applicants in this situation to apply using another account. You can check the account guidance on the [Sontax application screen](https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001).\n\n## Payment timing and checking your review after applying\n\nThe payment deadline for a late application is **within 4 months of the application date**. Payment is not deposited on the day you apply. The amount you applied for may change, or no payment may be made, depending on the review result.\n\n1. Log in to Hometax.\n2. Select “Earned Income Tax Credit Regular/Half-Year Application” from the incentives menu.\n3. Check the processing status under “Check Review Progress.”\n4. If additional documents are requested, submit them as instructed.\n\nThe payment deadline and reduction rules are explained on the [National Tax Service’s Review and Payment page](https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784\u0026mi=2453).","content_html":"\u003cp\u003eYou can still apply for the earned income tax credit if you missed the regular application period for 2025 income. If you meet the income and asset requirements, apply \u003cstrong\u003eby December 1, 2026\u003c/strong\u003e. Prepare proof of income and a bank account in your name, then apply through Hometax. Late applications are subject to a 5% reduction.\u003c/p\u003e\n\u003cp\u003eThe figures in this article are based on the National Tax Service’s April 30, 2026 announcement and its guidance for 2025 income.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-apply-late-through-hometax\" class=\"anchor\" id=\"how-to-apply-late-through-hometax\"\u003e\u003c/a\u003eHow to apply late through Hometax\u003c/h2\u003e\n\u003cp\u003eYou can apply directly through Hometax even if you did not receive a notice. First, check your application history for 2025 income. If a half-year application or automatic application has already been processed, check its result before applying.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to Hometax and check your application history for 2025 income. If you agreed to automatic application, check whether an application was actually submitted.\u003c/li\u003e\n\u003cli\u003eCheck your household composition and the income and asset requirements. Compare the table below with the information shown on the application screen.\u003c/li\u003e\n\u003cli\u003ePrepare a means of verifying your identity, your contact details, and a refund account in your name. If you need to verify your income, prepare an income certificate from your employer or similar documentation.\u003c/li\u003e\n\u003cli\u003eSelect the regular application menu under “Incentives, Year-End Tax Settlement, and Electronic Donations.” If you did not receive a notice, use “Apply by Entering Information Directly.”\u003c/li\u003e\n\u003cli\u003eCheck your income and asset information and your account details, then submit the application. Check the submission result afterward.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eIf you received a notice, you can apply using your individual authentication number. The ARS application number is 1544-9944. Hometax’s application service is available from 06:00 to 24:00.\u003c/p\u003e\n\u003cp\u003eThe National Tax Service’s “Application Period and Methods” gives the following application period:\u003c/p\u003e\n\u003cblockquote\u003e\n\u003cp\u003eThe late application period is ’26.6.2.~12.1.\u003c/p\u003e\n\u003c/blockquote\u003e\n\u003cp\u003eYou can check the menus and authentication methods on the \u003ca href=\"https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=238977\u0026amp;mi=40397\"\u003eNational Tax Service’s Application Period and Methods page\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#earned-income-tax-credit-income-requirements-and-household-types\" class=\"anchor\" id=\"earned-income-tax-credit-income-requirements-and-household-types\"\u003e\u003c/a\u003eEarned income tax credit income requirements and household types\u003c/h2\u003e\n\u003cp\u003eResidents who had employment, business, or religious income in 2025 are eligible to apply. The program supports working households with low incomes. Income limits and maximum payments vary by household type.\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\u003eCombined annual income of spouses in 2025\u003c/th\u003e\n\u003cth\u003eMaximum payment for 2025 income, before reductions\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle household\u003c/td\u003e\n\u003ctd data-label=\"Combined annual income of spouses in 2025\"\u003eLess than 22 million won\u003c/td\u003e\n\u003ctd data-label=\"Maximum payment for 2025 income, before reductions\"\u003e1.65 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=\"Combined annual income of spouses in 2025\"\u003eLess than 32 million won\u003c/td\u003e\n\u003ctd data-label=\"Maximum payment for 2025 income, before reductions\"\u003e2.85 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=\"Combined annual income of spouses in 2025\"\u003eLess than 44 million won\u003c/td\u003e\n\u003ctd data-label=\"Maximum payment for 2025 income, before reductions\"\u003e3.3 million won\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eNot every applicant receives the maximum payment. The amount calculated varies according to spouses’ combined “total pay, etc.” You can check the limits for each household type on the \u003ca href=\"https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781\u0026amp;mi=2450\"\u003eNational Tax Service’s earned income tax credit overview page\u003c/a\u003e.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#determining-your-household-type\" class=\"anchor\" id=\"determining-your-household-type\"\u003e\u003c/a\u003eDetermining your household type\u003c/h3\u003e\n\u003cp\u003eDetermine your household composition as of December 31, 2025.\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eSingle household: A household with no spouse, dependent children, or direct ascendants aged at least 70.\u003c/li\u003e\n\u003cli\u003eSingle-earner household: A household where the spouse’s total pay, etc. is less than 3 million won a year. This also includes a household without a spouse that has a dependent child or direct ascendant who meets the requirements.\u003c/li\u003e\n\u003cli\u003eDual-earner household: You and your spouse each have total pay, etc. of at least 3 million won a year.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eDependent children must generally be under 18. Each dependent child and qualifying direct ascendant must have annual income of at most 1 million won. For direct ascendants, also check the cohabitation and livelihood requirements.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#what-counts-as-income\" class=\"anchor\" id=\"what-counts-as-income\"\u003e\u003c/a\u003eWhat counts as income\u003c/h3\u003e\n\u003cp\u003eThe income requirement is not determined solely by your take-home monthly pay. Total income includes employment, business, and religious income. Interest, dividends, pensions, and other income are also added.\u003c/p\u003e\n\u003cp\u003eBusiness income is calculated by multiplying gross receipts by the adjustment rate for the type of business. Tax-exempt income, retirement income, and capital gains are excluded from total income. Total income used to determine eligibility differs from total pay, etc. used to calculate the payment.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#asset-requirements-and-exclusions\" class=\"anchor\" id=\"asset-requirements-and-exclusions\"\u003e\u003c/a\u003eAsset requirements and exclusions\u003c/h2\u003e\n\u003cp\u003eHousehold members’ combined assets as of June 1, 2025 must be less than 240 million won. In addition to homes, land, and deposits, assets include lease deposits and stocks. Debts, including loans, are not deducted from assets.\u003c/p\u003e\n\u003cp\u003eFor an ordinary rented home, the actual lease deposit is compared with the deemed lease deposit. The deemed lease deposit is 55% of the standard market value. The smaller amount applies. Separate valuation rules apply to homes rented from direct ascendants or descendants.\u003c/p\u003e\n\u003cp\u003eEven if you meet the income and asset requirements, check the following exclusions:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eYou or your spouse operates a professional practice.\u003c/li\u003e\n\u003cli\u003eYou were another resident’s dependent child in 2025.\u003c/li\u003e\n\u003cli\u003eYou did not have South Korean 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\u003eYou or your spouse was a regular employee still working at the end of 2025. You are excluded if average monthly employment income was at least 5 million won; daily workers are an exception.\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eCheck the details on the \u003ca href=\"https://d.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=\"#comparing-2025-income-applications-with-2026-half-year-applications\" class=\"anchor\" id=\"comparing-2025-income-applications-with-2026-half-year-applications\"\u003e\u003c/a\u003eComparing 2025 income applications with 2026 half-year applications\u003c/h2\u003e\n\u003cp\u003eThe late application you can submit now is for 2025 income. Its income year differs from that of a half-year application for 2026 income. Check both the year and application type on the application screen.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eApplication type\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=\"Application type\"\u003eRegular application for 2025 income\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=\"Application type\"\u003eLate application for 2025 income\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=\"Application type\"\u003eFirst-half application for 2026\u003c/td\u003e\n\u003ctd data-label=\"Income covered\"\u003eEmployment income from 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=\"Application type\"\u003eSecond-half application for 2026\u003c/td\u003e\n\u003ctd data-label=\"Income covered\"\u003eEmployment income from 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 a regular or half-year application. If you have business or religious income, you must use the regular application. A 2026 half-year application cannot replace an application for 2025 income.\u003c/p\u003e\n\u003cp\u003eIf you completed a half-year application in September 2025 or March 2026, you do not need to apply again. In that case, you have already applied for 2025 income. This is explained in the \u003ca href=\"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?nttSn=1350768\"\u003eNational Tax Service’s April 30, 2026 press reference material\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#comparing-reduction-conditions\" class=\"anchor\" id=\"comparing-reduction-conditions\"\u003e\u003c/a\u003eComparing reduction conditions\u003c/h2\u003e\n\u003cp\u003eLate applications are subject to a \u003cstrong\u003e5% reduction\u003c/strong\u003e. The asset-based reduction is a separate condition. If you are subject to the asset-based reduction, the late-application reduction also applies.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCondition\u003c/th\u003e\n\u003cth\u003eRule for 2025 income\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eLate application\u003c/td\u003e\n\u003ctd data-label=\"Rule for 2025 income\"\u003e95% of the applicable credit is paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eAssets of less than 170 million won\u003c/td\u003e\n\u003ctd data-label=\"Rule for 2025 income\"\u003eNo 50% asset-based reduction\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eAssets of at least 170 million won and less than 240 million won\u003c/td\u003e\n\u003ctd data-label=\"Rule for 2025 income\"\u003e50% of the calculated amount is paid\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eAssets of at least 240 million won\u003c/td\u003e\n\u003ctd data-label=\"Rule for 2025 income\"\u003eAsset requirement not met\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Condition\"\u003eOutstanding national taxes\u003c/td\u003e\n\u003ctd data-label=\"Rule for 2025 income\"\u003eOutstanding taxes are paid from the refund, up to 30% of the refund amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eAssets are assessed as of June 1, 2025. Applying a refund to outstanding taxes means using money that would otherwise be paid to you to settle unpaid taxes. The final deposit may therefore differ from an amount calculated using reductions alone.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#calculation-examples\" class=\"anchor\" id=\"calculation-examples\"\u003e\u003c/a\u003eCalculation examples\u003c/h2\u003e\n\u003cp\u003eApplying the reduction rates to the maximum calculated amount for a single household shows the difference. The calculations below assume an amount of 1.65 million won before reductions. They exclude other adjustments, such as applying the payment to outstanding taxes.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eApplication conditions\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=\"Application conditions\"\u003eLate application without an asset-based reduction\u003c/td\u003e\n\u003ctd data-label=\"Calculation\"\u003e1,650,000 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=\"Application conditions\"\u003eBoth the asset-based and late-application reductions apply\u003c/td\u003e\n\u003ctd data-label=\"Calculation\"\u003e1,650,000 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\u003eThe two reduction rates are not simply added together to subtract 55%. The late-application payment rate is applied to the amount after the asset-based reduction. Check the amount determined during the review for your actual payment.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#checking-proof-of-income-and-your-refund-account\" class=\"anchor\" id=\"checking-proof-of-income-and-your-refund-account\"\u003e\u003c/a\u003eChecking proof of income and your refund account\u003c/h2\u003e\n\u003cp\u003eCheck separately whether your application has been submitted and whether payment can be deposited into your account. If the income shown on the application screen differs from your actual income, prepare supporting documents. The National Tax Service lists documents such as an income certificate issued by your employer.\u003c/p\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eSituation to check\u003c/th\u003e\n\u003cth\u003eWhat to prepare or check\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation to check\"\u003eYou did not receive a notice\u003c/td\u003e\n\u003ctd data-label=\"What to prepare or check\"\u003eIncome and asset information needed to apply by entering information directly\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation to check\"\u003eYour actual lease deposit is less than the deemed lease deposit\u003c/td\u003e\n\u003ctd data-label=\"What to prepare or check\"\u003eA lease agreement showing the actual amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation to check\"\u003eAn account you registered previously appears\u003c/td\u003e\n\u003ctd data-label=\"What to prepare or check\"\u003eWhether it is an account in your name that you can currently use\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation to check\"\u003eThe account has been seized\u003c/td\u003e\n\u003ctd data-label=\"What to prepare or check\"\u003eAnother account in your name that can receive the payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Situation to check\"\u003eYou use a Happiness Keeper account\u003c/td\u003e\n\u003ctd data-label=\"What to prepare or check\"\u003eAnother account that can receive the credit payment\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eCredit payments cannot be deposited into a Happiness Keeper account in some cases. Sontax instructs applicants in this situation to apply using another account. You can check the account guidance on the \u003ca href=\"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001\"\u003eSontax application screen\u003c/a\u003e.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#payment-timing-and-checking-your-review-after-applying\" class=\"anchor\" id=\"payment-timing-and-checking-your-review-after-applying\"\u003e\u003c/a\u003ePayment timing and checking your review after applying\u003c/h2\u003e\n\u003cp\u003eThe payment deadline for a late application is \u003cstrong\u003ewithin 4 months of the application date\u003c/strong\u003e. Payment is not deposited on the day you apply. The amount you applied for may change, or no payment may be made, depending on the review result.\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eLog in to Hometax.\u003c/li\u003e\n\u003cli\u003eSelect “Earned Income Tax Credit Regular/Half-Year Application” from the incentives menu.\u003c/li\u003e\n\u003cli\u003eCheck the processing status under “Check Review Progress.”\u003c/li\u003e\n\u003cli\u003eIf additional documents are requested, submit them as instructed.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eThe payment deadline and reduction rules are explained on the \u003ca href=\"https://d.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","tags":["Everyday Finance","Hometax","Taxes","Earned Income Tax Credit"],"faqs":[{"question":"What is the deadline for a late application for the 2025 tax year?","answer":"You can apply through December 1, 2026. The application period announced by the National Tax Service runs from June 2 to December 1, 2026."},{"question":"Can I apply even if I did not receive a notice?","answer":"If you meet the income, asset, and other requirements, you can use the direct-entry application on Hometax. Attach the required proof of income."},{"question":"Does receiving a notice guarantee payment?","answer":"A notice is not confirmation that you will receive a payment. The amount may change, or you may receive no payment, depending on the review of your income and assets."},{"question":"Can I apply even if I have left my job?","answer":"Your current employment status alone does not determine eligibility. Check whether you had qualifying income in 2025 and whether you meet the application requirements for that tax year."},{"question":"Can freelancers apply?","answer":"If you have income from personal services reported as business income, check the requirements. Those with business income must apply during the regular application period, and self-employed professionals are excluded."},{"question":"If my assets are below the threshold after subtracting my loans, can I apply?","answer":"Debts are not deducted when determining whether you meet the asset requirement. Use the total assets of your household members as of June 1, 2025."},{"question":"If my assets total exactly 170 million won, will my payment be reduced?","answer":"If your total assets are at least 170 million won, your payment is subject to a reduction based on assets. If they are at least 240 million won, you do not meet the asset requirement."},{"question":"If I submitted a semiannual application in September 2026, do I still need to apply this time?","answer":"The September 2026 application covers 2026 income. Check separately whether you applied for the 2025 tax year."},{"question":"If I consented to automatic applications, do I need to apply again?","answer":"First, check the automatic application result for the relevant tax year on Hometax. Giving consent in advance does not mean your application will be processed every year."},{"question":"If I apply on December 1, will I be paid in December?","answer":"Payment in December is not guaranteed. Payments for late applications are due within four months of the application date."}],"sources":[{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?nttSn=1350768","title":"National Tax Service press reference material: Up to 3.3 million won in support for working households. Apply for regular earned income and child tax credits by June 1, April 30, 2026","type":"source"},{"url":"https://d.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://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7783\u0026mi=2452","title":"National Tax Service eligibility requirements for earned income and child tax credits","type":"source"},{"url":"https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7781\u0026mi=2450","title":"National Tax Service overview of the earned income tax credit and available payment amounts by household type","type":"data_point"},{"url":"https://d.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784\u0026mi=2453","title":"National Tax Service review and payment of earned income and child tax credits","type":"source"},{"url":"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001","title":"National Tax Service Sontax application screen for earned income and child tax credits","type":"source"}],"images":[{"id":1836,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjgyOTYsInB1ciI6ImJsb2JfaWQifX0=--5f0f74005f67e747068cdc032bec023aa44f9b46/ai-97444cc6.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"청록색 앞치마를 입은 여성이 주방 식탁에서 태블릿의 신청서 화면을 터치하고 있다.","caption":"2025년 귀속 근로장려금은 2026년 12월 1일까지 기한 후 신청할 수 있습니다.","description":null},"en":{"alt":"A woman in a teal apron taps a form on a tablet at her kitchen table.","caption":"Late applications for 2025 earned-income support must be submitted by December 1, 2026.","description":null},"ja":{"alt":"青緑色のエプロンを着た女性が、台所のテーブルでタブレットの申請フォームを操作している。","caption":"2025年分の勤労奨励金は、2026年12月1日まで期限後申請ができます。","description":null},"es":{"alt":"Una mujer con delantal verde azulado toca un formulario en una tableta sobre la mesa de la cocina.","caption":"La solicitud fuera de plazo de la ayuda correspondiente a 2025 debe presentarse antes del 1 de diciembre de 2026.","description":null},"id":{"alt":"Perempuan bercelemek hijau kebiruan menyentuh formulir di tablet di meja dapur.","caption":"Pengajuan terlambat tunjangan kerja untuk tahun 2025 dapat dilakukan hingga 1 Desember 2026.","description":null},"pt":{"alt":"Mulher de avental verde-azulado toca num formulário num tablet à mesa da cozinha.","caption":"O pedido fora do prazo do apoio referente a 2025 pode ser feito até 1 de dezembro de 2026.","description":null},"zh-hant":{"alt":"一名穿著藍綠色圍裙的女子在廚房餐桌前點按平板電腦上的申請表。","caption":"2025年度勞動獎勵金可於2026年12月1日前逾期申請。","description":null},"de":{"alt":"Eine Frau mit blaugrüner Schürze tippt am Küchentisch auf ein Formular auf einem Tablet.","caption":"Der verspätete Antrag auf die Unterstützung für 2025 muss bis zum 1. Dezember 2026 gestellt werden.","description":null}}},{"id":1837,"url":"https://onbinder.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MjgzMDMsInB1ciI6ImJsb2JfaWQifX0=--fae67265f3144bda992eba3e173bbc8fd94787c1/ai-462370b7.webp","is_representative":false,"generation_method":"ai_semi","license":"ai_generated","mime_type":"image/webp","width":1536,"height":1024,"translations":{"ko":{"alt":"가을 햇살이 드는 거실에서 파란 스웨터를 입은 남성이 탁자 위 휴대전화를 살펴본다.","caption":"기한 후 신청을 접수한 뒤 홈택스에서 심사진행상황을 확인하세요.","description":null},"en":{"alt":"A man in a blue sweater looks at a phone on the coffee table in a sunlit living room.","caption":"After submitting a late application, check its review progress on Hometax.","description":null},"ja":{"alt":"秋の日差しが入る居間で、青いセーターの男性がテーブルのスマートフォンを見ている。","caption":"期限後申請の受付後、ホームタックスで審査の進捗を確認しましょう。","description":null},"es":{"alt":"Un hombre con un suéter azul mira un móvil sobre la mesa en una sala iluminada por el sol.","caption":"Tras presentar la solicitud fuera de plazo, consulta el avance de su revisión en Hometax.","description":null},"id":{"alt":"Pria bersweter biru melihat ponsel di atas meja ruang keluarga yang diterangi matahari.","caption":"Setelah mengajukan permohonan terlambat, periksa perkembangan peninjauannya di Hometax.","description":null},"pt":{"alt":"Um homem de suéter azul olha para um celular sobre a mesa numa sala iluminada pelo sol.","caption":"Após enviar o pedido fora do prazo, acompanhe o andamento da análise no Hometax.","description":null},"zh-hant":{"alt":"秋日陽光照進客廳，一名穿藍色毛衣的男子查看茶几上的手機。","caption":"逾期申請送出後，請到 Hometax 查詢審查進度。","description":null},"de":{"alt":"Ein Mann im blauen Pullover schaut in einem sonnigen Wohnzimmer auf ein Smartphone auf dem Couchtisch.","caption":"Prüfen Sie nach dem Einreichen des verspäteten Antrags den Bearbeitungsstand bei Hometax.","description":null}}}],"published_at":"2026-10-15T00:02:40+09:00","updated_at":"2026-10-15T00:02:40+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-tax-credit-2025-late-application"}