Earned Income Tax Credit: Apply Late by December 1

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.

The amounts and dates are based on the National Tax Service's November 2, 2026 notice.

How to submit a late application through Hometax

Check 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.

1. Check your 2025 income, household composition, and assets. Compare them with the requirements table below to assess whether you can apply.
2. 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.
3. 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.
4. 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.
5. 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.

The 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.

Please take care not to apply using a seized account.

This wording appears on the Sontax earned income tax credit and child tax incentive application screen.

Application routes depending on whether you received a notice

The authentication method and application route differ depending on whether you received a notice.

The 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.

Hometax 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.

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If you missed the regular application period, you can still apply late if you meet the requirements.AI-generated image

Earned income tax credit eligibility and income limits by household type

Households 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.

Even 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.

“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.

The difference between total income and total pay and other qualifying income

The income used to assess eligibility differs from the income used to calculate the payment.

Business 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.

Exclusions to check beyond income and assets

Even if your income and assets are at or below the thresholds, you must check the exclusions.

• You are excluded if you were another resident's dependent child during 2025.
• You are excluded if you or your spouse operates a professional practice.
• 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.
• 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.

Check household classifications and detailed exclusions on the National Tax Service's Eligibility page.

Requirements for late applications for the child tax incentive

If 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.

The 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.

The 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.

Asset limits and treatment of debt

Add 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.

Assets 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)

Reference dates to check after leaving a job or moving

If 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.

Temporary 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.

Earned income tax credit reductions and calculation examples

The 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.

The 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.

Calculation example using the maximum amount for a single-person household

This 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.

Not 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.

Common points of confusion between regular and semiannual applications

This 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.

If 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.

Scheduled payment date and checking review results

The 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.

1. Log in to Hometax.
2. Under Incentives, Year-End Tax Settlement, and Donations, select Regular/Semiannual Application for Earned Income Tax Credit.
3. Check the processing status under Review Progress Inquiry.

The 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.

The deadline and this payment plan are stated in the National Tax Service's November 2, 2026 press release.