{"content_id":"uop7j22nsk","slug":"2025-earned-income-child-tax-credit-late-application","locale":"en","schema_type":"HowTo","category":"how_to","category_name":"How-to","title":"How to Apply Late for 2025 Earned Income and Child Tax Credits and the 5% Reduction Criteria","summary":"If you missed the regular application period for 2025 earned income and child tax credits, you may submit a late application by December 1, 2026. After review, 95% of the calculated amount will be paid, and you should also check the household, income, and asset requirements and any duplicate deductions.","author":{"name":"Injoys Editorial Team","url":"https://injoys.com/ko/about"},"key_points":["The late application period for 2025 tax credits is from June 2 to December 1, 2026.","Late applicants receive 95% of the tax credit amount confirmed after review, resulting in a 5% reduction compared with regular applications.","Eligible applicants are residents with employment, business, or religious income; those with business or religious income must apply during the regular or late application period rather than through a semiannual application.","The asset requirement is determined based on the total assets of all household members as of June 1, 2025, without deducting liabilities.","If you did not receive a notice or the National Tax Service's records differ from the actual information, you may use Hometax's manual-entry application."],"content_markdown":"Regular applications for the 2025 Earned Income Tax Credit and Child Tax Credit closed on June 1, 2026. Households that missed the regular application period may file a late application from June 2 through December 1, 2026, but 5% of the credit amount determined through review will be deducted.\n\nThe credits are not benefits confirmed simply by applying. The National Tax Service determines eligibility and the amount after reviewing household composition, combined income of the applicant and spouse, household members’ assets, and whether the credits overlap with other deductions or credits.\n\n## Application Period and Payment Timing\n\n| Category | Schedule or Processing Standard |\n|---|---|\n| Tax year | 2025 |\n| Regular application deadline | June 1, 2026 |\n| Late application period | June 2–December 1, 2026 |\n| Late application reduction | 5% of the calculated amount |\n| Payment timing | In principle, review and payment within 4 months of the application date |\n\nAfter December 1, a late application for the 2025 tax year can no longer be filed. Even if verification of some income or asset information is delayed, it is advisable to first check whether you are eligible to apply and what supporting documents are required.\n\n## Who Can Apply\n\nThe Earned Income Tax Credit may be claimed by residents who had employment income, business income, or religious worker income in 2025 and meet all household, income, and asset requirements. The Child Tax Credit also requires applicants to meet the dependent child requirements in addition to these basic requirements.\n\n### Application Method by Type of Income\n\n| Type of income in 2025 | Application method |\n|---|---|\n| Employment income only | May be eligible for a semiannual or regular application; if the regular application was missed, a late application may be filed |\n| Has business income | Not eligible for a semiannual application; use the regular or late application process |\n| Has religious worker income | Not eligible for a semiannual application; use the regular or late application process |\n| Has both employment income and business income, etc. | Use the regular or late application process |\n| Has no income eligible for the credits | In principle, not eligible to apply |\n\nThe tax classification of income, including income from insurance sales or door-to-door sales, may depend on the type of income reported to the National Tax Service rather than the actual title of the contract.\n\n### If You Already Filed a Semiannual Application\n\nEmployees who filed a semiannual application for the 2025 Earned Income Tax Credit will have the credit for that tax year reconciled, so they do not need to file another regular or late application for the same tax year. However, if the reported information has changed, such as when additional business income or religious worker income is identified, they must check the filing and review information on Hometax or contact the competent tax office.\n\n## Household Types and Income Requirements\n\nHousehold types are classified according to whether there is a spouse, dependent child, or direct ascendant aged 70 or older, as well as the applicant’s and spouse’s gross salary, etc. Even if multiple people in one household meet the requirements, eligibility is determined on a household basis, and duplicate payments are not made.\n\n| Household type | General determination criteria | 2025 combined total income threshold for the applicant and spouse |\n|---|---|---:|\n| Single-person household | A household with no spouse, dependent child, or direct ascendant aged 70 or older | Less than KRW 22 million |\n| Single-income household | A household in which the spouse’s gross salary, etc. is less than KRW 3 million, or that has a dependent child or direct ascendant aged 70 or older | Less than KRW 32 million |\n| Dual-income household | A household in which both the applicant and spouse each have gross salary, etc. of at least KRW 3 million | Less than KRW 44 million |\n\nThe Child Tax Credit is available to single-income and dual-income households with dependent children, and the applicant’s and spouse’s combined total income for 2025 must be less than KRW 70 million.\n\nHere, total income does not mean employment income alone. It includes employment, business, and religious worker income, as well as interest, dividends, pensions, other income, and other income included under applicable laws. An industry-specific adjustment rate may apply to business income. Therefore, eligibility should not be determined solely from annual salary or amounts deposited into a bank account.\n\n### Points to Note When Determining Spouses and Dependents\n\n- A spouse means a legal spouse and does not include a common-law partner.\n- For dependent children and direct ascendants aged 70 or older, age, annual income amount, and livelihood requirements must all be checked.\n- Different age limits may apply to dependents with severe disabilities.\n- Because the household determination date and the income and asset reference dates may differ, check the household information shown on Hometax.\n\n## Asset Requirements and Scope of Aggregation\n\nAssets held by all household members, including the applicant, as of June 1, 2025, are aggregated. The total must be less than KRW 240 million. If the total is at least KRW 170 million but less than KRW 240 million, 50% of the calculated credit amount will be deducted.\n\nAssets subject to aggregation generally include the following:\n\n- Houses, land, and buildings\n- Passenger vehicles\n- Jeonse deposits and rental deposits\n- Financial assets such as savings and installment savings accounts\n- Securities such as stocks and bonds\n- Various memberships, including golf club memberships\n- Rights to acquire real estate\n\nLiabilities such as mortgage loans and jeonse loans are not deducted from the value of assets. Rental deposits may be valued based on the actual contract amount or a statutory valuation method. If National Tax Service data differs from the actual contract terms, supporting documents such as a lease agreement must be prepared.\n\n## 5% Reduction and Overlap Adjustments\n\nThe 5% reduction for a late application is based not on the amount expected by the applicant or the maximum credit available under the program, but on the calculated amount determined through review.\n\nFor example, if there are no other reduction or offset reasons and the amount calculated through review is KRW 2 million, the amount after the late-application reduction is KRW 1.9 million.\n\n`KRW 2 million × 95% = KRW 1.9 million`\n\nThe actual payment may differ further if any of the following separate adjustment reasons apply:\n\n- Asset reduction when the household members’ total assets are at least KRW 170 million\n- Overlap adjustment when both the Child Tax Credit and the child tax credit deduction were claimed for the same child\n- Offset of part of the payment under applicable laws due to unpaid national taxes\n- A change in the amount calculated through review because the application information differs from information verified by the National Tax Service\n\nIf the Child Tax Credit and the child tax credit deduction overlap for the same dependent child, an amount equivalent to the child tax credit deduction may be adjusted against the Child Tax Credit. Therefore, applicants must also check the child tax credit deduction claimed during year-end tax settlement or on a comprehensive income tax return.\n\n## What to Prepare Before Applying\n\nAnyone who received a notice can apply easily by preparing the individual authentication number shown on the notice. Even without a notice, anyone who believes they meet the requirements may submit a manually entered application through Hometax.\n\nThe following information should be checked or prepared:\n\n1. An identity authentication method and household information in the resident registration records\n2. Contact information in the applicant’s name and an account for receiving the credit\n3. The applicant’s and spouse’s 2025 income details\n4. Relationship, cohabitation, and income information for dependent children and direct ascendants\n5. Details of household members’ assets as of June 1, 2025\n6. Documents proving income, lease, or asset information that differs from National Tax Service data\n\nEntering incorrect account information may delay payment. Check again that the account holder matches the applicant and verify the account number and financial institution.\n\n## Official Application Process\n\n### Applying Through Hometax\n\n1. Go to the Earned Income Tax Credit and Child Tax Credit application page on National Tax Service Hometax.\n2. Verify your identity using one of the available methods, such as a joint certificate, financial certificate, or simplified authentication.\n3. If you received a notice, use the individual authentication number to review the prefilled application information.\n4. If you did not receive a notice or the displayed information differs from the actual information, select the manually entered application.\n5. Enter or revise household member, income, asset, contact, and refund account information.\n6. Review the possible reductions and the application confirmation statement, then submit the application.\n7. Save or record the receipt number and confirmation that the application was completed.\n\nHometax menu names may change following system updates. If you have difficulty finding the application page, search Hometax for “late application for the Earned Income Tax Credit and Child Tax Credit” and confirm that the applicable tax year is 2025.\n\n### If You Did Not Receive a Notice\n\nA notice is provided for application convenience, and not receiving one does not by itself prohibit an application. If you believe you meet the requirements, you may enter personal information, income details, jeonse deposit details, account information, and other information in the manually entered application on Hometax.\n\nConversely, even if you received a notice, you may be found ineligible or the amount may change depending on the review results.\n\n## Checking Review Progress After Applying\n\nYou can check whether the application was received and its processing status through “Check Review Progress” in the Earned Income Tax Credit and Child Tax Credit menu on Hometax. When checking, be sure to confirm that the information is for the 2025 tax year.\n\nIf you receive a request for supplementary information, submit the materials using the specified method and within the specified period. If your address or contact information has changed, check your registered information to avoid missing notices from the National Tax Service. In principle, late applications are paid within 4 months of the application date, but actual eligibility and the amount are determined based on the review results.\n\n## Final Checklist Before Applying\n\n- [ ] Did you have at least one of employment, business, or religious worker income in 2025?\n- [ ] Is your household not already being processed through a semiannual application for the 2025 tax year?\n- [ ] Did you correctly classify your household as single-person, single-income, or dual-income?\n- [ ] Is the applicant’s and spouse’s combined total income less than the threshold for the applicable household type?\n- [ ] Were the household members’ total assets as of June 1, 2025, less than KRW 240 million?\n- [ ] Did you check for a possible overlap adjustment between the child tax credit deduction and the Child Tax Credit?\n- [ ] Did you enter the account and contact information correctly?\n- [ ] Did you submit the application by December 1, 2026?","content_html":"\u003cp\u003eRegular applications for the 2025 Earned Income Tax Credit and Child Tax Credit closed on June 1, 2026. Households that missed the regular application period may file a late application from June 2 through December 1, 2026, but 5% of the credit amount determined through review will be deducted.\u003c/p\u003e\n\u003cp\u003eThe credits are not benefits confirmed simply by applying. The National Tax Service determines eligibility and the amount after reviewing household composition, combined income of the applicant and spouse, household members’ assets, and whether the credits overlap with other deductions or credits.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#application-period-and-payment-timing\" class=\"anchor\" id=\"application-period-and-payment-timing\"\u003e\u003c/a\u003eApplication Period and Payment Timing\u003c/h2\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eCategory\u003c/th\u003e\n\u003cth\u003eSchedule or Processing Standard\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eTax year\u003c/td\u003e\n\u003ctd data-label=\"Schedule or Processing Standard\"\u003e2025\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eRegular application deadline\u003c/td\u003e\n\u003ctd data-label=\"Schedule or Processing Standard\"\u003eJune 1, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eLate application period\u003c/td\u003e\n\u003ctd data-label=\"Schedule or Processing Standard\"\u003eJune 2–December 1, 2026\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003eLate application reduction\u003c/td\u003e\n\u003ctd data-label=\"Schedule or Processing Standard\"\u003e5% of the calculated amount\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Category\"\u003ePayment timing\u003c/td\u003e\n\u003ctd data-label=\"Schedule or Processing Standard\"\u003eIn principle, review and payment within 4 months of the application date\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eAfter December 1, a late application for the 2025 tax year can no longer be filed. Even if verification of some income or asset information is delayed, it is advisable to first check whether you are eligible to apply and what supporting documents are required.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#who-can-apply\" class=\"anchor\" id=\"who-can-apply\"\u003e\u003c/a\u003eWho Can Apply\u003c/h2\u003e\n\u003cp\u003eThe Earned Income Tax Credit may be claimed by residents who had employment income, business income, or religious worker income in 2025 and meet all household, income, and asset requirements. The Child Tax Credit also requires applicants to meet the dependent child requirements in addition to these basic requirements.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#application-method-by-type-of-income\" class=\"anchor\" id=\"application-method-by-type-of-income\"\u003e\u003c/a\u003eApplication Method by Type of Income\u003c/h3\u003e\n\u003cdiv class=\"overflow-x-auto\"\u003e\u003ctable\u003e\n\u003cthead\u003e\n\u003ctr\u003e\n\u003cth\u003eType of income in 2025\u003c/th\u003e\n\u003cth\u003eApplication method\u003c/th\u003e\n\u003c/tr\u003e\n\u003c/thead\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income in 2025\"\u003eEmployment income only\u003c/td\u003e\n\u003ctd data-label=\"Application method\"\u003eMay be eligible for a semiannual or regular application; if the regular application was missed, a late application may be filed\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income in 2025\"\u003eHas business income\u003c/td\u003e\n\u003ctd data-label=\"Application method\"\u003eNot eligible for a semiannual application; use the regular or late application process\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income in 2025\"\u003eHas religious worker income\u003c/td\u003e\n\u003ctd data-label=\"Application method\"\u003eNot eligible for a semiannual application; use the regular or late application process\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income in 2025\"\u003eHas both employment income and business income, etc.\u003c/td\u003e\n\u003ctd data-label=\"Application method\"\u003eUse the regular or late application process\u003c/td\u003e\n\u003c/tr\u003e\n\u003ctr\u003e\n\u003ctd data-label=\"Type of income in 2025\"\u003eHas no income eligible for the credits\u003c/td\u003e\n\u003ctd data-label=\"Application method\"\u003eIn principle, not eligible to apply\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe tax classification of income, including income from insurance sales or door-to-door sales, may depend on the type of income reported to the National Tax Service rather than the actual title of the contract.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#if-you-already-filed-a-semiannual-application\" class=\"anchor\" id=\"if-you-already-filed-a-semiannual-application\"\u003e\u003c/a\u003eIf You Already Filed a Semiannual Application\u003c/h3\u003e\n\u003cp\u003eEmployees who filed a semiannual application for the 2025 Earned Income Tax Credit will have the credit for that tax year reconciled, so they do not need to file another regular or late application for the same tax year. However, if the reported information has changed, such as when additional business income or religious worker income is identified, they must check the filing and review information on Hometax or contact the competent tax office.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#household-types-and-income-requirements\" class=\"anchor\" id=\"household-types-and-income-requirements\"\u003e\u003c/a\u003eHousehold Types and Income Requirements\u003c/h2\u003e\n\u003cp\u003eHousehold types are classified according to whether there is a spouse, dependent child, or direct ascendant aged 70 or older, as well as the applicant’s and spouse’s gross salary, etc. Even if multiple people in one household meet the requirements, eligibility is determined on a household basis, and duplicate payments are not made.\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\u003eGeneral determination criteria\u003c/th\u003e\n\u003cth\u003e2025 combined total income threshold for the applicant and spouse\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=\"General determination criteria\"\u003eA household with no spouse, dependent child, or direct ascendant aged 70 or older\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the applicant and spouse\"\u003eLess than KRW 22 million\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=\"General determination criteria\"\u003eA household in which the spouse’s gross salary, etc. is less than KRW 3 million, or that has a dependent child or direct ascendant aged 70 or older\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the applicant and spouse\"\u003eLess than KRW 32 million\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=\"General determination criteria\"\u003eA household in which both the applicant and spouse each have gross salary, etc. of at least KRW 3 million\u003c/td\u003e\n\u003ctd data-label=\"2025 combined total income threshold for the applicant and spouse\"\u003eLess than KRW 44 million\u003c/td\u003e\n\u003c/tr\u003e\n\u003c/tbody\u003e\n\u003c/table\u003e\u003c/div\u003e\n\u003cp\u003eThe Child Tax Credit is available to single-income and dual-income households with dependent children, and the applicant’s and spouse’s combined total income for 2025 must be less than KRW 70 million.\u003c/p\u003e\n\u003cp\u003eHere, total income does not mean employment income alone. It includes employment, business, and religious worker income, as well as interest, dividends, pensions, other income, and other income included under applicable laws. An industry-specific adjustment rate may apply to business income. Therefore, eligibility should not be determined solely from annual salary or amounts deposited into a bank account.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#points-to-note-when-determining-spouses-and-dependents\" class=\"anchor\" id=\"points-to-note-when-determining-spouses-and-dependents\"\u003e\u003c/a\u003ePoints to Note When Determining Spouses and Dependents\u003c/h3\u003e\n\u003cul\u003e\n\u003cli\u003eA spouse means a legal spouse and does not include a common-law partner.\u003c/li\u003e\n\u003cli\u003eFor dependent children and direct ascendants aged 70 or older, age, annual income amount, and livelihood requirements must all be checked.\u003c/li\u003e\n\u003cli\u003eDifferent age limits may apply to dependents with severe disabilities.\u003c/li\u003e\n\u003cli\u003eBecause the household determination date and the income and asset reference dates may differ, check the household information shown on Hometax.\u003c/li\u003e\n\u003c/ul\u003e\n\u003ch2\u003e\n\u003ca href=\"#asset-requirements-and-scope-of-aggregation\" class=\"anchor\" id=\"asset-requirements-and-scope-of-aggregation\"\u003e\u003c/a\u003eAsset Requirements and Scope of Aggregation\u003c/h2\u003e\n\u003cp\u003eAssets held by all household members, including the applicant, as of June 1, 2025, are aggregated. The total must be less than KRW 240 million. If the total is at least KRW 170 million but less than KRW 240 million, 50% of the calculated credit amount will be deducted.\u003c/p\u003e\n\u003cp\u003eAssets subject to aggregation generally include the following:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eHouses, land, and buildings\u003c/li\u003e\n\u003cli\u003ePassenger vehicles\u003c/li\u003e\n\u003cli\u003eJeonse deposits and rental deposits\u003c/li\u003e\n\u003cli\u003eFinancial assets such as savings and installment savings accounts\u003c/li\u003e\n\u003cli\u003eSecurities such as stocks and bonds\u003c/li\u003e\n\u003cli\u003eVarious memberships, including golf club memberships\u003c/li\u003e\n\u003cli\u003eRights to acquire real estate\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eLiabilities such as mortgage loans and jeonse loans are not deducted from the value of assets. Rental deposits may be valued based on the actual contract amount or a statutory valuation method. If National Tax Service data differs from the actual contract terms, supporting documents such as a lease agreement must be prepared.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#5-reduction-and-overlap-adjustments\" class=\"anchor\" id=\"5-reduction-and-overlap-adjustments\"\u003e\u003c/a\u003e5% Reduction and Overlap Adjustments\u003c/h2\u003e\n\u003cp\u003eThe 5% reduction for a late application is based not on the amount expected by the applicant or the maximum credit available under the program, but on the calculated amount determined through review.\u003c/p\u003e\n\u003cp\u003eFor example, if there are no other reduction or offset reasons and the amount calculated through review is KRW 2 million, the amount after the late-application reduction is KRW 1.9 million.\u003c/p\u003e\n\u003cp\u003e\u003ccode\u003eKRW 2 million × 95% = KRW 1.9 million\u003c/code\u003e\u003c/p\u003e\n\u003cp\u003eThe actual payment may differ further if any of the following separate adjustment reasons apply:\u003c/p\u003e\n\u003cul\u003e\n\u003cli\u003eAsset reduction when the household members’ total assets are at least KRW 170 million\u003c/li\u003e\n\u003cli\u003eOverlap adjustment when both the Child Tax Credit and the child tax credit deduction were claimed for the same child\u003c/li\u003e\n\u003cli\u003eOffset of part of the payment under applicable laws due to unpaid national taxes\u003c/li\u003e\n\u003cli\u003eA change in the amount calculated through review because the application information differs from information verified by the National Tax Service\u003c/li\u003e\n\u003c/ul\u003e\n\u003cp\u003eIf the Child Tax Credit and the child tax credit deduction overlap for the same dependent child, an amount equivalent to the child tax credit deduction may be adjusted against the Child Tax Credit. Therefore, applicants must also check the child tax credit deduction claimed during year-end tax settlement or on a comprehensive income tax return.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#what-to-prepare-before-applying\" class=\"anchor\" id=\"what-to-prepare-before-applying\"\u003e\u003c/a\u003eWhat to Prepare Before Applying\u003c/h2\u003e\n\u003cp\u003eAnyone who received a notice can apply easily by preparing the individual authentication number shown on the notice. Even without a notice, anyone who believes they meet the requirements may submit a manually entered application through Hometax.\u003c/p\u003e\n\u003cp\u003eThe following information should be checked or prepared:\u003c/p\u003e\n\u003col\u003e\n\u003cli\u003eAn identity authentication method and household information in the resident registration records\u003c/li\u003e\n\u003cli\u003eContact information in the applicant’s name and an account for receiving the credit\u003c/li\u003e\n\u003cli\u003eThe applicant’s and spouse’s 2025 income details\u003c/li\u003e\n\u003cli\u003eRelationship, cohabitation, and income information for dependent children and direct ascendants\u003c/li\u003e\n\u003cli\u003eDetails of household members’ assets as of June 1, 2025\u003c/li\u003e\n\u003cli\u003eDocuments proving income, lease, or asset information that differs from National Tax Service data\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eEntering incorrect account information may delay payment. Check again that the account holder matches the applicant and verify the account number and financial institution.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#official-application-process\" class=\"anchor\" id=\"official-application-process\"\u003e\u003c/a\u003eOfficial Application Process\u003c/h2\u003e\n\u003ch3\u003e\n\u003ca href=\"#applying-through-hometax\" class=\"anchor\" id=\"applying-through-hometax\"\u003e\u003c/a\u003eApplying Through Hometax\u003c/h3\u003e\n\u003col\u003e\n\u003cli\u003eGo to the Earned Income Tax Credit and Child Tax Credit application page on National Tax Service Hometax.\u003c/li\u003e\n\u003cli\u003eVerify your identity using one of the available methods, such as a joint certificate, financial certificate, or simplified authentication.\u003c/li\u003e\n\u003cli\u003eIf you received a notice, use the individual authentication number to review the prefilled application information.\u003c/li\u003e\n\u003cli\u003eIf you did not receive a notice or the displayed information differs from the actual information, select the manually entered application.\u003c/li\u003e\n\u003cli\u003eEnter or revise household member, income, asset, contact, and refund account information.\u003c/li\u003e\n\u003cli\u003eReview the possible reductions and the application confirmation statement, then submit the application.\u003c/li\u003e\n\u003cli\u003eSave or record the receipt number and confirmation that the application was completed.\u003c/li\u003e\n\u003c/ol\u003e\n\u003cp\u003eHometax menu names may change following system updates. If you have difficulty finding the application page, search Hometax for “late application for the Earned Income Tax Credit and Child Tax Credit” and confirm that the applicable tax year is 2025.\u003c/p\u003e\n\u003ch3\u003e\n\u003ca href=\"#if-you-did-not-receive-a-notice\" class=\"anchor\" id=\"if-you-did-not-receive-a-notice\"\u003e\u003c/a\u003eIf You Did Not Receive a Notice\u003c/h3\u003e\n\u003cp\u003eA notice is provided for application convenience, and not receiving one does not by itself prohibit an application. If you believe you meet the requirements, you may enter personal information, income details, jeonse deposit details, account information, and other information in the manually entered application on Hometax.\u003c/p\u003e\n\u003cp\u003eConversely, even if you received a notice, you may be found ineligible or the amount may change depending on the review results.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#checking-review-progress-after-applying\" class=\"anchor\" id=\"checking-review-progress-after-applying\"\u003e\u003c/a\u003eChecking Review Progress After Applying\u003c/h2\u003e\n\u003cp\u003eYou can check whether the application was received and its processing status through “Check Review Progress” in the Earned Income Tax Credit and Child Tax Credit menu on Hometax. When checking, be sure to confirm that the information is for the 2025 tax year.\u003c/p\u003e\n\u003cp\u003eIf you receive a request for supplementary information, submit the materials using the specified method and within the specified period. If your address or contact information has changed, check your registered information to avoid missing notices from the National Tax Service. In principle, late applications are paid within 4 months of the application date, but actual eligibility and the amount are determined based on the review results.\u003c/p\u003e\n\u003ch2\u003e\n\u003ca href=\"#final-checklist-before-applying\" class=\"anchor\" id=\"final-checklist-before-applying\"\u003e\u003c/a\u003eFinal Checklist Before Applying\u003c/h2\u003e\n\u003cul\u003e\n\u003cli\u003e Did you have at least one of employment, business, or religious worker income in 2025?\u003c/li\u003e\n\u003cli\u003e Is your household not already being processed through a semiannual application for the 2025 tax year?\u003c/li\u003e\n\u003cli\u003e Did you correctly classify your household as single-person, single-income, or dual-income?\u003c/li\u003e\n\u003cli\u003e Is the applicant’s and spouse’s combined total income less than the threshold for the applicable household type?\u003c/li\u003e\n\u003cli\u003e Were the household members’ total assets as of June 1, 2025, less than KRW 240 million?\u003c/li\u003e\n\u003cli\u003e Did you check for a possible overlap adjustment between the child tax credit deduction and the Child Tax Credit?\u003c/li\u003e\n\u003cli\u003e Did you enter the account and contact information correctly?\u003c/li\u003e\n\u003cli\u003e Did you submit the application by December 1, 2026?\u003c/li\u003e\n\u003c/ul\u003e\n","tags":["Hometax","Earned Income Tax Credit","Child Tax Credit","Late Application","National Tax Service"],"faqs":[{"question":"What is the deadline for late applications for the Earned Income Tax Credit and Child Tax Credit for tax year 2025?","answer":"The deadline is December 1, 2026. Applications may be submitted starting June 2, 2026, the day after the regular application period ends. After the deadline, applications for tax year 2025 will no longer be accepted."},{"question":"Is the amount always reduced by only 5% if I apply after the deadline?","answer":"The reduction for filing a late application itself is 5% of the amount calculated upon review. However, the actual payment may be further adjusted for other reasons, such as a reduction due to assets of at least KRW 170 million, an adjustment for duplicate child tax credits, or the application of the payment toward tax arrears."},{"question":"If I submitted a semiannual application for the Earned Income Tax Credit, do I need to apply again?","answer":"Wage earners who submitted a semiannual application for the Earned Income Tax Credit for tax year 2025 do not need to submit another regular or late application for the same tax year. If the information reported has changed, such as through the addition of business income or religious worker income, you should check how to proceed through Hometax or the competent tax office."},{"question":"Can people with business income and religious worker income also submit a late application?","answer":"Yes, if they meet the household, income, asset, and other requirements. People with business income and religious worker income are not eligible for semiannual applications, so if they missed the regular application period, they must submit a late application."},{"question":"Can I apply even if I did not receive a notice from the National Tax Service?","answer":"Even without a notice, you may use Hometax's manual application option if you believe you meet the requirements. You must directly enter information about household members, income, assets, lease deposits, and bank account details, and prepare the necessary supporting documents."},{"question":"Are loans deducted when calculating assets?","answer":"No. The calculation includes the combined value of homes, land, vehicles, jeonse deposits, financial assets, securities, memberships, rights to acquire real estate, and other assets held by household members as of June 1, 2025, without deducting liabilities."},{"question":"Can I apply for the Child Tax Credit benefit even if I received a child tax credit?","answer":"You may submit an application, but the child tax credit and the Child Tax Credit benefit for the same child are subject to an overlap adjustment. During the review, an amount equivalent to the child tax credit may be deducted from the Child Tax Credit benefit, so you should check your year-end tax settlement and comprehensive income tax return details."},{"question":"When will benefits applied for after the deadline be paid?","answer":"According to National Tax Service guidance, applications are generally reviewed and paid within four months of the application date. Payment is not made immediately upon application, and eligibility for payment and the amount may vary depending on whether additional documentation is required and the results of the review."},{"question":"What should I do if the income or asset information on the application differs from the actual information?","answer":"You must enter the actual information through Hometax's manual application option and prepare supporting documents, such as income records and lease agreements. Simply correcting pre-entered information does not mean that the correction will be automatically accepted; it is subject to review by the National Tax Service."}],"sources":[{"url":"https://mob.tbwf.hometax.go.kr/jsonAction.do?actionId=UTBWFBAA70F001","title":"National Tax Service Hometax Earned Income and Child Tax Credit Application","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttInfo.do?bbsId=1028\u0026mi=2201\u0026nttSn=1350768","title":"National Tax Service Press Releases on the Earned Income and Child Tax Credits","type":"data_point"},{"url":"https://g.nts.go.kr/nts/cm/cntnts/cntntsView.do?cntntsId=7784\u0026mi=2453","title":"National Tax Service Guide to the Earned Income and Child Tax Credit Programs","type":"source"},{"url":"https://www.nts.go.kr/nts/na/ntt/selectNttList.do?bbsId=50664\u0026sz=64","title":"National Tax Service Earned Income and Child Tax Credit Information Board","type":"source"}],"images":[{"id":416,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6NDkwMSwicHVyIjoiYmxvYl9pZCJ9fQ==--162ae31a786ff7e68d2bb4ab5f4df4e8f1b935f2/ai-4634f861.webp","is_representative":true,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"달력, 모래시계, 온라인 신청서가 열린 노트북과 5% 조각이 분리된 원형 그래프","caption":"기한 후 장려금 신청 일정과 감액 기준을 상징적으로 보여준다.","description":null},"en":{"alt":"Calendar, hourglass, laptop with an online form, and a pie chart with a 5% slice removed","caption":"The illustration represents the late application timeline and reduction rule for tax credits.","description":null},"ja":{"alt":"カレンダー、砂時計、オンライン申請画面のノートパソコン、5％部分が分かれた円グラフ","caption":"給付金の期限後申請と減額基準を象徴的に示している。","description":null},"es":{"alt":"Calendario, reloj de arena, portátil con formulario y gráfico circular con una porción del 5 % separada","caption":"La ilustración representa el plazo de solicitud tardía y la reducción aplicable a las ayudas.","description":null},"id":{"alt":"Kalender, jam pasir, laptop dengan formulir daring, dan diagram lingkaran dengan potongan 5% terpisah","caption":"Ilustrasi ini melambangkan jadwal pengajuan terlambat dan ketentuan pengurangan bantuan.","description":null},"pt":{"alt":"Calendário, ampulheta, notebook com formulário on-line e gráfico circular com fatia de 5% separada","caption":"A ilustração representa o prazo de solicitação tardia e a regra de redução dos benefícios.","description":null},"zh-hant":{"alt":"日曆、沙漏、顯示線上申請表的筆電，以及分離5%區塊的圓餅圖","caption":"此插圖象徵獎勵金逾期申請時程與減額標準。","description":null},"de":{"alt":"Kalender, Sanduhr, Laptop mit Onlineformular und Kreisdiagramm mit abgetrenntem 5-Prozent-Stück","caption":"Die Illustration steht für die verspätete Antragstellung und die Kürzungsregel bei Förderleistungen.","description":null}}},{"id":417,"url":"https://injoys.com/rails/active_storage/blobs/proxy/eyJfcmFpbHMiOnsiZGF0YSI6NDkwNywicHVyIjoiYmxvYl9pZCJ9fQ==--7648f24f4dab2753ba1f9c6b75eebb46bae21ee8/ai-6eaa6126.webp","is_representative":false,"generation_method":"ai_image","license":"ai_generated","mime_type":"image/webp","translations":{"ko":{"alt":"가족, 주택·자동차 등 재산, 동전, 저울, 돋보기와 복지 혜택을 나타낸 일러스트","caption":"근로·자녀장려금 신청 시 가구와 재산을 심사하고 지급액을 산정하는 과정을 보여준다.","description":null},"en":{"alt":"Family, home, car, coins, balance scale, magnifying glass and benefit symbols","caption":"The illustration represents household and asset reviews used to determine earned income and child tax credits.","description":null},"ja":{"alt":"家族、住宅や車などの資産、硬貨、天秤、虫眼鏡、給付を表すイラスト","caption":"勤労・子女奨励金の申請で世帯や財産を審査し、支給額を算定する流れを表している。","description":null},"es":{"alt":"Familia, vivienda, coche, monedas, balanza, lupa y símbolos de ayudas sociales","caption":"La ilustración representa la revisión del hogar y el patrimonio para calcular las ayudas laborales y por hijos.","description":null},"id":{"alt":"Keluarga, rumah, mobil, koin, timbangan, kaca pembesar, dan simbol bantuan sosial","caption":"Ilustrasi ini menggambarkan pemeriksaan rumah tangga dan aset untuk menentukan insentif kerja dan anak.","description":null},"pt":{"alt":"Família, casa, carro, moedas, balança, lupa e símbolos de benefícios sociais","caption":"A ilustração representa a análise da família e do patrimônio para calcular benefícios trabalhistas e por filhos.","description":null},"zh-hant":{"alt":"家庭、房屋與汽車等資產、硬幣、天平、放大鏡及福利圖示","caption":"此插圖呈現申請勞動及子女獎勵金時審查家庭與財產並計算給付額的流程。","description":null},"de":{"alt":"Familie, Haus, Auto, Münzen, Waage, Lupe und Symbole für Sozialleistungen","caption":"Die Illustration zeigt die Prüfung von Haushalt und Vermögen zur Berechnung von Erwerbs- und Kinderzuschüssen.","description":null}}}],"published_at":"2026-08-02T06:59:41+09:00","updated_at":"2026-08-02T06:59:41+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-income-child-tax-credit-late-application"}