{"content_id":"gdvrxq2ica","slug":"2025-earned-child-tax-credit-late-application-2026","locale":"en","schema_type":"HowTo","category":"policy_guide","category_name":"Policy Guide","title":"How to Apply Late for 2025 Earned Income and Child Tax Credits","summary":"If you missed the regular application period for the 2025 Earned Income and Child Tax Credits, you can submit a late application through Hometax by December 1, 2026. Late applicants receive 95% of the calculated amount, which may be further adjusted based on assets, duplicate deductions, delinquent taxes, and other factors.","sponsorship_disclosure":null,"author":{"name":"Injoys Editorial Team","url":"https://injoys.com/ko/about"},"key_points":["Check eligibility based on the spouses’ combined income for 2025, household members’ assets as of June 1, 2025, and household type.","Prepare an identity verification method, a refund account, lease agreements, and proof of income, and have your spouse consent to providing income data if necessary.","By December 1, 2026, enter household member, income, and asset information on the direct-entry application page for Earned Income and Child Tax Credits in Hometax.","If automatically imported income and jeonse deposit amounts differ from the actual records, check the supporting documents and then correct the information or submit evidence.","After applying, check the review status and decision in Hometax. In principle, late applications are paid within four months of the application date."],"content_markdown":"Households that missed the regular application period for the 2025 Earned Income and Child Tax Credits may file a late application **from June 2 to December 1, 2026**. Applications are submitted through the National Tax Service’s Hometax, and even those who did not receive a notice may verify their eligibility and enter the information themselves.\n\nThere is an important difference for late applications. Rather than the full credit calculated after review, **95% of the calculated amount** is paid. The actual deposited amount may be further reduced if there is a reduction based on the property threshold, an adjustment for overlapping tax credits, or an offset against delinquent taxes.\n\n## First Check the Application Period and Required Materials\n\n- **Applicable tax year:** Income earned in 2025\n- **Late application period:** June 2–December 1, 2026\n- **Application channel:** National Tax Service Hometax\n- **Payment level:** Late applications receive 95% of the calculated amount\n- **Processing period:** In principle, review and payment within 4 months of the application date\n\n### Materials to Prepare Before Applying\n\n1. A Hometax login method, such as a joint certificate, financial certificate, or simplified authentication\n2. Refund account information in the applicant’s name\n3. Income details for household members and the spouse\n4. A lease agreement if there is a rented home or commercial property\n5. Documentation of employment, business, or religious worker income that is not recorded in Hometax or differs from the actual facts\n6. The spouse’s authentication method if consent to provide the spouse’s income information is required\n\nApplicants whose notice includes an individual authentication number may use the simplified application process specified in the notice. If there is no notice or the applicant does not know the individual authentication number, the applicant should log in to Hometax and complete a manual-entry application.\n\n## Eligibility: Household, Income, and Property Requirements Must All Be Met\n\nEligibility for the Earned Income and Child Tax Credits is not determined by a single condition. The household type, combined income of the married couple, total property held by all household members, nationality, and whether the applicant is another household’s dependent child are reviewed together.\n\n### Household Types and Income Thresholds\n\nThe combined total income thresholds for married couples for the 2025 Earned Income Tax Credit are as follows.\n\n| Household type | Key factor in determining household status | Earned Income Tax Credit total income threshold |\n|---|---|---:|\n| Single-person household | A household with no spouse, dependent child, or direct ascendant who meets the prescribed requirements | Check the Hometax application guidance |\n| Single-income household | A household with a spouse, dependent child, or direct ascendant who meets the prescribed requirements; check the Hometax application guidance for the spouse’s income threshold | Check the Hometax application guidance |\n| Dual-income household | Check the Hometax application guidance for the gross salary and other applicable thresholds for the applicant and spouse | Check the Hometax application guidance |\n\nThe Child Tax Credit applies to single-income or dual-income households with dependent children, and the combined total income threshold for married couples must be checked in the Hometax application guidance. The dependent child must also separately meet the age, income, and cohabitation requirements.\n\nHere, total income does not mean employment income alone. Business income, religious worker income, interest, dividends, pension income, and other income may be included according to the statutory calculation method. The gross salary and similar income shown on the application screen differ in meaning from total income, so they should not be confused.\n\n### Property Requirements as of June 1, 2025\n\nThe requirement for the total value of property held by household members as of June 1, 2025 must be checked in the Hometax application guidance. The reduction thresholds and rates based on total property value must also be checked in the Hometax application guidance.\n\nProperty generally includes the following:\n\n- Homes, land, and buildings\n- Lease deposits and jeonse deposits\n- Passenger vehicles\n- Financial assets such as savings and installment savings accounts\n- Securities and membership rights\n- Rights to acquire real estate\n\nWhen calculating property, **debts are not deducted**, including loans from financial institutions and obligations to return jeonse deposits. The key point is that eligibility is based on the total value of property assessed under tax law, not net assets.\n\n### Common Reasons for Exclusion\n\nEven if the income and property thresholds are met, eligibility may be restricted in the following cases:\n\n- If the applicant does not satisfy the South Korean nationality requirement, except for exceptions prescribed by law; check the Hometax application guidance for the applicable reference date\n- If the applicant was registered as another resident’s dependent child in 2025\n- If the applicant or spouse operated a professional practice\n- If the household composition or type of income falls under a statutory exclusion\n\nFor matters requiring individual assessment, such as nationality exceptions, dependent children, and the scope of professional practices, it is safer to check the Hometax application guidance or contact the competent tax office.\n\n## How to File a Late Application Through Hometax\n\n### 1. Log in to Hometax\n\nAccess the National Tax Service’s Hometax and log in using a joint certificate, financial certificate, or supported simplified authentication method. From the Earned Income and Child Tax Credits menu, select the application screen for the 2025 tax year.\n\n### 2. If You Do Not Have a Notice, Select Manual-Entry Application\n\nIf you did not receive an application notice or do not have an individual authentication number, proceed to the manual-entry application. Not having received a notice does not itself mean that you cannot apply, but final payment eligibility is determined through the National Tax Service’s review.\n\n### 3. Verify Household Member and Income Information\n\nVerify the information for your spouse, dependent children, and direct ascendants, and enter income for 2025. If the payment statement information imported into Hometax differs from the actual income, review the supporting documents, such as withholding tax receipts, payroll statements, and business income records, before making corrections.\n\n### 4. Complete Consent to Provide the Spouse’s Income Information\n\nIf the spouse’s information cannot be retrieved or consent to provide it is required, the spouse may need to verify their identity and consent to the provision of income information. Rather than estimating and entering the spouse’s information arbitrarily, check the consent request and search results shown in Hometax.\n\n### 5. Review Property and Jeonse Deposit Information\n\nEnter property based on its status as of June 1, 2025. A jeonse deposit for a rented home may be assessed as a deemed jeonse deposit under tax law, and a lease agreement may need to be submitted for the actual lease deposit to be applied. Separate valuation rules may apply to homes rented from related parties.\n\nThe omission of property from Hometax data does not mean that the property may be excluded. You must check homes, vehicles, deposits, membership rights, and rights to acquire real estate held in the names of household members.\n\n### 6. Enter a Refund Account and Submit the Application\n\nEnter a valid account in the applicant’s name. Recheck the account number and account holder, review the estimated calculation and reduction guidance, and submit the application. It is advisable to save the submission confirmation screen or receipt number.\n\n## Distinguish the 95% Payment Rule From Additional Reductions\n\nThe 95% rule for late applications does not mean that the eligibility requirements are relaxed. It means that the same income, property, and household requirements as for regular applications are reviewed, but a late-application reduction is applied to the calculated payment amount.\n\n| Category | Payment processing |\n|---|---|\n| Regular application | Payment based on the calculated amount after eligibility review |\n| Late application | 95% of the calculated amount is paid after eligibility review |\n| Reduction based on property requirements | Check the Hometax application guidance for the applicable thresholds and rates |\n| If the Child Tax Credit overlaps with a child-related tax credit | The overlapping amount may be adjusted |\n| If there are delinquent national taxes | The payment may be applied to delinquent taxes within the statutory limit |\n\nAccordingly, late applicants should not determine the final deposited amount simply by multiplying the estimated credit by 95%. If multiple adjustment factors apply, the final calculation details must be checked in the Hometax review results.\n\n## Common Errors When Applying Without a Notice\n\n### Omitting Part of the Income\n\nInformation may be divided among wages received from multiple workplaces, daily worker income, business income, or religious worker income. Applicants should compare the payment statement search results with the records they hold.\n\n### Spouses Applying Separately\n\nThe Earned Income and Child Tax Credits are determined on a household basis. Even if both spouses appear to meet the application requirements, the applicant may be designated or the application may be adjusted by household under statutory standards. Check both the spouse’s income and whether the spouse has applied.\n\n### Deducting a Jeonse Loan From Property\n\nEven if a jeonse deposit was funded through a loan, debts are not deducted under the property requirements for the credits. Arbitrarily subtracting the outstanding loan balance when calculating total property may lead to a different review result.\n\n### Mistaking Automatically Entered Information for Finalized Information\n\nThe prefilled information in Hometax is provided to assist with the application. Because there may be omissions or timing differences, the applicant must verify the actual household, income, and property information.\n\n## Review Progress and Payment Confirmation After Applying\n\nAfter submitting the application, you can use **Review Progress Inquiry** in the Earned Income and Child Tax Credits menu in Hometax. Check the status and decision details, including receipt, document verification, review, and decision.\n\nLate applications are, in principle, paid **within 4 months of the application date**. However, if additional documents or verification of facts are required, the processing status should be checked separately. Completing an application does not mean that payment is confirmed, and payment may be denied or reduced depending on the review results.\n\nThe National Tax Service does not ask for an account password, full card number, money transfer, or fee payment in order to pay the credits. If someone demands money under the pretext of a credit application or encourages the installation of an app from an unclear source, verify the request again through Hometax or official National Tax Service guidance.\n\n## Final Checklist Before the Deadline\n\n- Is the income covered by the application attributable to 2025?\n- Is the application date no later than December 1, 2026?\n- Is the married couple’s combined total income less than the threshold for the applicable household type?\n- Have you checked the Hometax application guidance for the requirement concerning the total property value held by household members as of June 1, 2025?\n- Have you checked whether consent to provide the spouse’s income information is required?\n- Have you compared the jeonse deposit and any omitted income against the actual records?\n- Have you correctly entered a refund account in your name?\n- Have you checked for possible additional adjustments, such as a property-based reduction, beyond the 5% late-application reduction?","content_html":"\u003cp\u003eHouseholds that missed the regular application period for the 2025 Earned Income and Child Tax Credits may file a late application \u003cstrong\u003efrom June 2 to December 1, 2026\u003c/strong\u003e. Applications are submitted through the National Tax Service’s Hometax, and even those who did not receive a notice may verify their eligibility and enter the information themselves.\u003c/p\u003e\n\u003cp\u003eThere is an important difference for late applications. Rather than the full credit calculated after review, \u003cstrong\u003e95% of the calculated amount\u003c/strong\u003e is paid. The actual deposited amount may be further reduced if there is a reduction based on the property threshold, an adjustment for overlapping tax credits, or an offset against delinquent taxes.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#first-check-the-application-period-and-required-materials\" class=\"anchor\" id=\"first-check-the-application-period-and-required-materials\"\u003e\u003c/a\u003eFirst Check the Application Period and Required Materials\u003c/h2\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003cstrong\u003eApplicable tax year:\u003c/strong\u003e Income earned in 2025\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eLate application period:\u003c/strong\u003e June 2–December 1, 2026\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eApplication channel:\u003c/strong\u003e National Tax Service Hometax\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003ePayment level:\u003c/strong\u003e Late applications receive 95% of the calculated amount\u003c/li\u003e\n\u003cli\u003e\n\u003cstrong\u003eProcessing period:\u003c/strong\u003e In principle, review and payment within 4 months of the application date\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch3\u003e\n\u003ca href=\"#materials-to-prepare-before-applying\" class=\"anchor\" id=\"materials-to-prepare-before-applying\"\u003e\u003c/a\u003eMaterials to Prepare Before Applying\u003c/h3\u003e\n\u003col\u003e\n\u003cli\u003eA Hometax login method, such as a joint certificate, financial certificate, or simplified authentication\u003c/li\u003e\n\u003cli\u003eRefund account information in the applicant’s name\u003c/li\u003e\n\u003cli\u003eIncome details for household members and the spouse\u003c/li\u003e\n\u003cli\u003eA lease agreement if there is a rented home or commercial property\u003c/li\u003e\n\u003cli\u003eDocumentation of employment, business, or religious worker income that is not recorded in Hometax or differs from the actual facts\u003c/li\u003e\n\u003cli\u003eThe spouse’s authentication method if consent to provide the spouse’s income information is required\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eApplicants whose notice includes an individual authentication number may use the simplified application process specified in the notice. If there is no notice or the applicant does not know the individual authentication number, the applicant should log in to Hometax and complete a manual-entry application.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#eligibility-household-income-and-property-requirements-must-all-be-met\" class=\"anchor\" id=\"eligibility-household-income-and-property-requirements-must-all-be-met\"\u003e\u003c/a\u003eEligibility: Household, Income, and Property Requirements Must All Be Met\u003c/h2\u003e\n\u003cp\u003eEligibility for the Earned Income and Child Tax Credits is not determined by a single condition. The household type, combined income of the married couple, total property held by all household members, nationality, and whether the applicant is another household’s dependent child are reviewed together.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#household-types-and-income-thresholds\" class=\"anchor\" id=\"household-types-and-income-thresholds\"\u003e\u003c/a\u003eHousehold Types and Income Thresholds\u003c/h3\u003e\n\u003cp\u003eThe combined total income thresholds for married couples for the 2025 Earned Income Tax Credit are as follows.\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\u003eKey factor in determining household status\u003c/th\u003e\n\u003cth\u003eEarned Income Tax Credit total income threshold\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=\"Key factor in determining household status\"\u003eA household with no spouse, dependent child, or direct ascendant who meets the prescribed requirements\u003c/td\u003e\n\u003ctd data-label=\"Earned Income Tax Credit total income threshold\"\u003eCheck the Hometax application guidance\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eSingle-income household\u003c/td\u003e\n\u003ctd data-label=\"Key factor in determining household status\"\u003eA household with a spouse, dependent child, or direct ascendant who meets the prescribed requirements; check the Hometax application guidance for the spouse’s income threshold\u003c/td\u003e\n\u003ctd data-label=\"Earned Income Tax Credit total income threshold\"\u003eCheck the Hometax application guidance\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Household type\"\u003eDual-income household\u003c/td\u003e\n\u003ctd data-label=\"Key factor in determining household status\"\u003eCheck the Hometax application guidance for the gross salary and other applicable thresholds for the applicant and spouse\u003c/td\u003e\n\u003ctd data-label=\"Earned Income Tax Credit total income threshold\"\u003eCheck the Hometax application guidance\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe Child Tax Credit applies to single-income or dual-income households with dependent children, and the combined total income threshold for married couples must be checked in the Hometax application guidance. The dependent child must also separately meet the age, income, and cohabitation requirements.\u003c/p\u003e\n\u003cp\u003eHere, total income does not mean employment income alone. Business income, religious worker income, interest, dividends, pension income, and other income may be included according to the statutory calculation method. The gross salary and similar income shown on the application screen differ in meaning from total income, so they should not be confused.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#property-requirements-as-of-june-1-2025\" class=\"anchor\" id=\"property-requirements-as-of-june-1-2025\"\u003e\u003c/a\u003eProperty Requirements as of June 1, 2025\u003c/h3\u003e\n\u003cp\u003eThe requirement for the total value of property held by household members as of June 1, 2025 must be checked in the Hometax application guidance. The reduction thresholds and rates based on total property value must also be checked in the Hometax application guidance.\u003c/p\u003e\n\u003cp\u003eProperty generally includes the following:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eHomes, land, and buildings\u003c/li\u003e\n\u003cli\u003eLease deposits and jeonse deposits\u003c/li\u003e\n\u003cli\u003ePassenger vehicles\u003c/li\u003e\n\u003cli\u003eFinancial assets such as savings and installment savings accounts\u003c/li\u003e\n\u003cli\u003eSecurities and membership rights\u003c/li\u003e\n\u003cli\u003eRights to acquire real estate\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eWhen calculating property, \u003cstrong\u003edebts are not deducted\u003c/strong\u003e, including loans from financial institutions and obligations to return jeonse deposits. The key point is that eligibility is based on the total value of property assessed under tax law, not net assets.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#common-reasons-for-exclusion\" class=\"anchor\" id=\"common-reasons-for-exclusion\"\u003e\u003c/a\u003eCommon Reasons for Exclusion\u003c/h3\u003e\n\u003cp\u003eEven if the income and property thresholds are met, eligibility may be restricted in the following cases:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eIf the applicant does not satisfy the South Korean nationality requirement, except for exceptions prescribed by law; check the Hometax application guidance for the applicable reference date\u003c/li\u003e\n\u003cli\u003eIf the applicant was registered as another resident’s dependent child in 2025\u003c/li\u003e\n\u003cli\u003eIf the applicant or spouse operated a professional practice\u003c/li\u003e\n\u003cli\u003eIf the household composition or type of income falls under a statutory exclusion\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eFor matters requiring individual assessment, such as nationality exceptions, dependent children, and the scope of professional practices, it is safer to check the Hometax application guidance or contact the competent tax office.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#how-to-file-a-late-application-through-hometax\" class=\"anchor\" id=\"how-to-file-a-late-application-through-hometax\"\u003e\u003c/a\u003eHow to File a Late Application Through Hometax\u003c/h2\u003e\n\u003ch3\u003e\n\u003ca href=\"#1-log-in-to-hometax\" class=\"anchor\" id=\"1-log-in-to-hometax\"\u003e\u003c/a\u003e1. Log in to Hometax\u003c/h3\u003e\n\u003cp\u003eAccess the National Tax Service’s Hometax and log in using a joint certificate, financial certificate, or supported simplified authentication method. From the Earned Income and Child Tax Credits menu, select the application screen for the 2025 tax year.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#2-if-you-do-not-have-a-notice-select-manual-entry-application\" class=\"anchor\" id=\"2-if-you-do-not-have-a-notice-select-manual-entry-application\"\u003e\u003c/a\u003e2. If You Do Not Have a Notice, Select Manual-Entry Application\u003c/h3\u003e\n\u003cp\u003eIf you did not receive an application notice or do not have an individual authentication number, proceed to the manual-entry application. Not having received a notice does not itself mean that you cannot apply, but final payment eligibility is determined through the National Tax Service’s review.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#3-verify-household-member-and-income-information\" class=\"anchor\" id=\"3-verify-household-member-and-income-information\"\u003e\u003c/a\u003e3. Verify Household Member and Income Information\u003c/h3\u003e\n\u003cp\u003eVerify the information for your spouse, dependent children, and direct ascendants, and enter income for 2025. If the payment statement information imported into Hometax differs from the actual income, review the supporting documents, such as withholding tax receipts, payroll statements, and business income records, before making corrections.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#4-complete-consent-to-provide-the-spouses-income-information\" class=\"anchor\" id=\"4-complete-consent-to-provide-the-spouses-income-information\"\u003e\u003c/a\u003e4. Complete Consent to Provide the Spouse’s Income Information\u003c/h3\u003e\n\u003cp\u003eIf the spouse’s information cannot be retrieved or consent to provide it is required, the spouse may need to verify their identity and consent to the provision of income information. Rather than estimating and entering the spouse’s information arbitrarily, check the consent request and search results shown in Hometax.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#5-review-property-and-jeonse-deposit-information\" class=\"anchor\" id=\"5-review-property-and-jeonse-deposit-information\"\u003e\u003c/a\u003e5. Review Property and Jeonse Deposit Information\u003c/h3\u003e\n\u003cp\u003eEnter property based on its status as of June 1, 2025. A jeonse deposit for a rented home may be assessed as a deemed jeonse deposit under tax law, and a lease agreement may need to be submitted for the actual lease deposit to be applied. Separate valuation rules may apply to homes rented from related parties.\u003c/p\u003e\n\u003cp\u003eThe omission of property from Hometax data does not mean that the property may be excluded. You must check homes, vehicles, deposits, membership rights, and rights to acquire real estate held in the names of household members.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#6-enter-a-refund-account-and-submit-the-application\" class=\"anchor\" id=\"6-enter-a-refund-account-and-submit-the-application\"\u003e\u003c/a\u003e6. Enter a Refund Account and Submit the Application\u003c/h3\u003e\n\u003cp\u003eEnter a valid account in the applicant’s name. Recheck the account number and account holder, review the estimated calculation and reduction guidance, and submit the application. It is advisable to save the submission confirmation screen or receipt number.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#distinguish-the-95-payment-rule-from-additional-reductions\" class=\"anchor\" id=\"distinguish-the-95-payment-rule-from-additional-reductions\"\u003e\u003c/a\u003eDistinguish the 95% Payment Rule From Additional Reductions\u003c/h2\u003e\n\u003cp\u003eThe 95% rule for late applications does not mean that the eligibility requirements are relaxed. It means that the same income, property, and household requirements as for regular applications are reviewed, but a late-application reduction is applied to the calculated payment amount.\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\u003ePayment processing\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eRegular application\u003c/td\u003e\n\u003ctd data-label=\"Payment processing\"\u003ePayment based on the calculated amount after eligibility review\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eLate application\u003c/td\u003e\n\u003ctd data-label=\"Payment processing\"\u003e95% of the calculated amount is paid after eligibility review\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eReduction based on property requirements\u003c/td\u003e\n\u003ctd data-label=\"Payment processing\"\u003eCheck the Hometax application guidance for the applicable thresholds and rates\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eIf the Child Tax Credit overlaps with a child-related tax credit\u003c/td\u003e\n\u003ctd data-label=\"Payment processing\"\u003eThe overlapping amount may be adjusted\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eIf there are delinquent national taxes\u003c/td\u003e\n\u003ctd data-label=\"Payment processing\"\u003eThe payment may be applied to delinquent taxes within the statutory limit\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eAccordingly, late applicants should not determine the final deposited amount simply by multiplying the estimated credit by 95%. If multiple adjustment factors apply, the final calculation details must be checked in the Hometax review results.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#common-errors-when-applying-without-a-notice\" class=\"anchor\" id=\"common-errors-when-applying-without-a-notice\"\u003e\u003c/a\u003eCommon Errors When Applying Without a Notice\u003c/h2\u003e\n\u003ch3\u003e\n\u003ca href=\"#omitting-part-of-the-income\" class=\"anchor\" id=\"omitting-part-of-the-income\"\u003e\u003c/a\u003eOmitting Part of the Income\u003c/h3\u003e\n\u003cp\u003eInformation may be divided among wages received from multiple workplaces, daily worker income, business income, or religious worker income. Applicants should compare the payment statement search results with the records they hold.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#spouses-applying-separately\" class=\"anchor\" id=\"spouses-applying-separately\"\u003e\u003c/a\u003eSpouses Applying Separately\u003c/h3\u003e\n\u003cp\u003eThe Earned Income and Child Tax Credits are determined on a household basis. Even if both spouses appear to meet the application requirements, the applicant may be designated or the application may be adjusted by household under statutory standards. Check both the spouse’s income and whether the spouse has applied.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#deducting-a-jeonse-loan-from-property\" class=\"anchor\" id=\"deducting-a-jeonse-loan-from-property\"\u003e\u003c/a\u003eDeducting a Jeonse Loan From Property\u003c/h3\u003e\n\u003cp\u003eEven if a jeonse deposit was funded through a loan, debts are not deducted under the property requirements for the credits. Arbitrarily subtracting the outstanding loan balance when calculating total property may lead to a different review result.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#mistaking-automatically-entered-information-for-finalized-information\" class=\"anchor\" id=\"mistaking-automatically-entered-information-for-finalized-information\"\u003e\u003c/a\u003eMistaking Automatically Entered Information for Finalized Information\u003c/h3\u003e\n\u003cp\u003eThe prefilled information in Hometax is provided to assist with the application. Because there may be omissions or timing differences, the applicant must verify the actual household, income, and property information.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#review-progress-and-payment-confirmation-after-applying\" class=\"anchor\" id=\"review-progress-and-payment-confirmation-after-applying\"\u003e\u003c/a\u003eReview Progress and Payment Confirmation After Applying\u003c/h2\u003e\n\u003cp\u003eAfter submitting the application, you can use \u003cstrong\u003eReview Progress Inquiry\u003c/strong\u003e in the Earned Income and Child Tax Credits menu in Hometax. Check the status and decision details, including receipt, document verification, review, and decision.\u003c/p\u003e\n\u003cp\u003eLate applications are, in principle, paid \u003cstrong\u003ewithin 4 months of the application date\u003c/strong\u003e. However, if additional documents or verification of facts are required, the processing status should be checked separately. Completing an application does not mean that payment is confirmed, and payment may be denied or reduced depending on the review results.\u003c/p\u003e\n\u003cp\u003eThe National Tax Service does not ask for an account password, full card number, money transfer, or fee payment in order to pay the credits. If someone demands money under the pretext of a credit application or encourages the installation of an app from an unclear source, verify the request again through Hometax or official National Tax Service guidance.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#final-checklist-before-the-deadline\" class=\"anchor\" id=\"final-checklist-before-the-deadline\"\u003e\u003c/a\u003eFinal Checklist Before the Deadline\u003c/h2\u003e\n\u003cul\u003e\n\u003cli\u003eIs the income covered by the application attributable to 2025?\u003c/li\u003e\n\u003cli\u003eIs the application date no later than December 1, 2026?\u003c/li\u003e\n\u003cli\u003eIs the married couple’s combined total income less than the threshold for the applicable household type?\u003c/li\u003e\n\u003cli\u003eHave you checked the Hometax application guidance for the requirement concerning the total property value held by household members as of June 1, 2025?\u003c/li\u003e\n\u003cli\u003eHave you checked whether consent to provide the spouse’s income information is required?\u003c/li\u003e\n\u003cli\u003eHave you compared the jeonse deposit and any omitted income against the actual records?\u003c/li\u003e\n\u003cli\u003eHave you correctly entered a refund account in your name?\u003c/li\u003e\n\u003cli\u003eHave you checked for possible additional adjustments, such as a property-based reduction, beyond the 5% late-application reduction?\u003c/li\u003e\n\u003c/ul\u003e\n","tags":["Everyday Finance","Hometax","Taxes","Earned Income Tax Credit"],"faqs":[{"question":"What is the deadline for filing a late application for the 2025 earned income and child tax credits?","answer":"The late application period is from June 2 to December 1, 2026. After December 1, it will no longer be possible to file a late application for 2025, so you must submit it before the deadline."},{"question":"Can I receive the full credit if I file a late application?","answer":"For late applications, 95% of the amount calculated after review is paid. The actual payment may be further reduced if there are reductions based on the asset criteria, adjustments for duplicate child tax credits, offsets against tax arrears, or other applicable deductions."},{"question":"Can I apply through Hometax even if I did not receive an application notice?","answer":"Yes. After logging in to Hometax, you can use the direct-entry application for the earned income and child tax credits and enter information about your household members, income, assets, and refund account. However, regardless of whether you received a notice, your actual eligibility will be determined through a review by the National Tax Service."},{"question":"Are loans deducted when determining whether the asset requirement for the earned income tax credit is met?","answer":"No. The homes, land, vehicles, financial assets, lease deposits, and other assets held by household members as of June 1, 2025 are added together, and debts such as mortgage loans or jeonse loans are not deducted."},{"question":"What should I do if my spouse's income cannot be retrieved?","answer":"On the Hometax application screen, you must check whether your spouse's consent to provide income data is required. If required, your spouse must personally complete identity verification, consent to providing the data, and then retrieve the information again."},{"question":"Should I enter the deposit stated in the lease agreement as the jeonse deposit?","answer":"A deemed jeonse deposit valuation under tax law may apply to the jeonse deposit for a rented home. In some cases, the lease agreement must be submitted for the actual deposit to be applied, and separate rules may apply to rentals from related parties, so you must submit the documents according to the Hometax instructions."},{"question":"When will a credit claimed through a late application be paid?","answer":"As a general rule, credits claimed through late applications are paid within four months of the application date. Completing the application does not mean that payment has been finalized; whether payment will be made and the amount will be determined after reviewing the income, asset, and household requirements."},{"question":"Where can I check the status of the credit review?","answer":"You can use the review status inquiry in the earned income and child tax credits menu on Hometax. It is advisable to check whether the application has been received, the review status, the decision, and whether any additional verification has been requested."},{"question":"Can each spouse apply separately for the earned income tax credit?","answer":"Because the credit is determined on a household basis, it is not structured so that each spouse receives a separate payment. If both spouses have applied or may be eligible to apply, the National Tax Service may determine the applicant according to the statutory criteria and adjust duplicate applications."}],"sources":[{"url":"https://s.nts.go.kr/gyeonggigwangju/na/ntt/selectNttInfo.do?bbsId=1028\u0026mi=4842\u0026nttSn=1349357","title":"National Tax Service Gyeonggi Gwangju District Tax Office Guide to Earned Income and Child Tax Credits","type":"data_point"},{"url":"https://www.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784","title":"National Tax Service Guide to the Earned Income and Child Tax Credit Programs","type":"source"},{"url":"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001","title":"National Tax Service Mobile Hometax Tax Credit Guide","type":"source"},{"url":"https://www.hometax.go.kr/websquare/websquare.wq?tm2lIdx=0113000000\u0026tmIdx=0\u0026w2xPath=%2Fui%2Fpp%2Findex_pp.xml","title":"National Tax Service Hometax Earned Income and Child Tax Credits","type":"source"}],"images":[{"id":779,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTAwMzMsInB1ciI6ImJsb2JfaWQifX0=--a652206f5ed4615f2304bba14f89e9f0f407f204/ai-c868419e.webp","is_representative":true,"generation_method":"ai_photo","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"책상에서 노트북과 서류를 보며 장려금 신청을 준비하는 남성","caption":"남성이 노트북과 관련 서류를 확인하며 근로·자녀장려금 기한 후 신청을 준비하고 있다.","description":null},"en":{"alt":"Man reviewing documents and a laptop at a desk while preparing an application","caption":"A man reviews online information and paperwork for a late tax credit application.","description":null},"ja":{"alt":"机でノートパソコンと書類を確認しながら申請を準備する男性","caption":"男性がパソコンと関連書類を確認し、勤労・子女奨励金の期限後申請を準備している。","description":null},"es":{"alt":"Hombre revisando documentos y un portátil en un escritorio para preparar una solicitud","caption":"Un hombre consulta información en línea y documentos para presentar una solicitud fuera de plazo.","description":null},"id":{"alt":"Pria memeriksa dokumen dan laptop di meja untuk menyiapkan pengajuan","caption":"Seorang pria meninjau informasi daring dan dokumen untuk menyiapkan pengajuan tunjangan yang terlambat.","description":null},"pt":{"alt":"Homem analisando documentos e um notebook à mesa para preparar uma solicitação","caption":"Um homem consulta informações on-line e documentos para fazer uma solicitação fora do prazo.","description":null},"zh-hant":{"alt":"男子在書桌前查看筆記型電腦與文件，準備提出申請","caption":"男子正在核對線上資訊與相關文件，準備逾期申請工作及子女獎勵金。","description":null},"de":{"alt":"Mann prüft am Schreibtisch Unterlagen und einen Laptop für einen Antrag","caption":"Ein Mann prüft Online-Informationen und Unterlagen für einen verspäteten Förderantrag.","description":null}}},{"id":780,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6MTAwMzksInB1ciI6ImJsb2JfaWQifX0=--5b968fab3dd018b07298645ece131d1bcc5776f7/ai-3bbac771.webp","is_representative":false,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"온라인 신청 화면이 열린 노트북과 달력, 서류, 가족, 세금 아이콘 일러스트","caption":"근로·자녀장려금 기한 후 신청에 필요한 온라인 절차와 서류, 일정을 나타낸다.","description":null},"en":{"alt":"Laptop with an online form, calendar, documents, tax chart, clock, and family","caption":"The illustration highlights the online steps, documents, and timing for a late tax credit application.","description":null},"ja":{"alt":"オンライン申請画面のノートパソコン、カレンダー、書類、家族、税金アイコン","caption":"勤労・子女奨励金の期限後申請に必要な手続きや書類、日程を表している。","description":null},"es":{"alt":"Portátil con formulario en línea, calendario, documentos, gráfico fiscal, reloj y familia","caption":"La ilustración muestra los trámites, documentos y plazos para solicitar las ayudas fuera de plazo.","description":null},"id":{"alt":"Laptop dengan formulir daring, kalender, dokumen, bagan pajak, jam, dan keluarga","caption":"Ilustrasi ini menggambarkan prosedur, dokumen, dan jadwal pengajuan kredit kerja dan anak yang terlambat.","description":null},"pt":{"alt":"Notebook com formulário online, calendário, documentos, gráfico fiscal, relógio e família","caption":"A ilustração destaca as etapas, os documentos e os prazos para solicitar os benefícios fora do prazo.","description":null},"zh-hant":{"alt":"顯示線上申請表的筆電、日曆、文件、稅務圖表、時鐘與家庭插圖","caption":"插圖呈現逾期申請工作與子女獎勵金所需的線上流程、文件及時程。","description":null},"de":{"alt":"Laptop mit Onlineformular, Kalender, Unterlagen, Steuerdiagramm, Uhr und Familie","caption":"Die Illustration zeigt Schritte, Unterlagen und Fristen für den verspäteten Antrag auf Arbeits- und Kinderförderung.","description":null}}}],"published_at":"2026-08-20T01:46:36+09:00","updated_at":"2026-08-20T01:46:36+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://injoys.com/en/articles/2025-earned-child-tax-credit-late-application-2026"}