How to Apply Late for 2025 Earned Income and Child Tax Credits

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.

There 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.

First Check the Application Period and Required Materials

• Applicable tax year: Income earned in 2025
• Late application period: June 2–December 1, 2026
• Application channel: National Tax Service Hometax
• Payment level: Late applications receive 95% of the calculated amount
• Processing period: In principle, review and payment within 4 months of the application date

Materials to Prepare Before Applying

1. A Hometax login method, such as a joint certificate, financial certificate, or simplified authentication
2. Refund account information in the applicant’s name
3. Income details for household members and the spouse
4. A lease agreement if there is a rented home or commercial property
5. Documentation of employment, business, or religious worker income that is not recorded in Hometax or differs from the actual facts
6. The spouse’s authentication method if consent to provide the spouse’s income information is required

Applicants 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.

Eligibility: Household, Income, and Property Requirements Must All Be Met

Eligibility 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.

Household Types and Income Thresholds

The combined total income thresholds for married couples for the 2025 Earned Income Tax Credit are as follows.

The 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.

Here, 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.

Property Requirements as of June 1, 2025

The 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.

Property generally includes the following:

• Homes, land, and buildings
• Lease deposits and jeonse deposits
• Passenger vehicles
• Financial assets such as savings and installment savings accounts
• Securities and membership rights
• Rights to acquire real estate

When 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.

Common Reasons for Exclusion

Even if the income and property thresholds are met, eligibility may be restricted in the following cases:

• 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
• If the applicant was registered as another resident’s dependent child in 2025
• If the applicant or spouse operated a professional practice
• If the household composition or type of income falls under a statutory exclusion

For 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.

How to File a Late Application Through Hometax

1. Log in to Hometax

Access 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.

2. If You Do Not Have a Notice, Select Manual-Entry Application

If 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.

3. Verify Household Member and Income Information

Verify 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.

4. Complete Consent to Provide the Spouse’s Income Information

If 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.

5. Review Property and Jeonse Deposit Information

Enter 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.

The 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.

6. Enter a Refund Account and Submit the Application

Enter 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.

Distinguish the 95% Payment Rule From Additional Reductions

The 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.

Accordingly, 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.

Common Errors When Applying Without a Notice

Omitting Part of the Income

Information 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.

Spouses Applying Separately

The 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.

Deducting a Jeonse Loan From Property

Even 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.

Mistaking Automatically Entered Information for Finalized Information

The 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.

Review Progress and Payment Confirmation After Applying

After 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.

Late 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.

The 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.

Final Checklist Before the Deadline

• Is the income covered by the application attributable to 2025?
• Is the application date no later than December 1, 2026?
• Is the married couple’s combined total income less than the threshold for the applicable household type?
• Have you checked the Hometax application guidance for the requirement concerning the total property value held by household members as of June 1, 2025?
• Have you checked whether consent to provide the spouse’s income information is required?
• Have you compared the jeonse deposit and any omitted income against the actual records?
• Have you correctly entered a refund account in your name?
• Have you checked for possible additional adjustments, such as a property-based reduction, beyond the 5% late-application reduction?