The government has officially announced the application schedule for the 2025 Earned Income Tax Credit (EITC) and Child Tax Credit (CTC). As representative tax refund support systems designed to encourage work incentives and alleviate income polarization, it is crucial for low-income working households to fully understand the application periods and eligibility requirements.

[Key Application Schedule for the 2025 EITC and CTC] According to the National Tax Service, applications for the 2025 EITC and CTC will proceed according to the following schedule:

• Second Half Application: March 1, 2026 – March 16, 2026
• * This settles the annual income for the EITC advance payment received based on the first-half income. Workers who have already applied for the first half may need to apply additionally or make adjustments depending on whether they meet the requirements for the second half.
• Regular Application: May 1, 2026 – June 1, 2026
• * As the most basic method of calculating the credits based on annual income and household requirements, most eligible individuals will apply during this period.
• Post-Deadline Application: June 2, 2026 – November 30, 2026
• * Applications can be submitted if the regular application period is missed, but the payment amount may be partially reduced. Therefore, it is advantageous to apply within the regular application period if possible.

Eligible Recipients and System Characteristics The EITC targets low-income households with earned, business, or clergy income. It is designed so that the payment amount increases as income rises up to a certain income bracket, having the effect of improving actual income when continuous work is maintained. The CTC is calculated by comprehensively considering the number of children and household income to ease the child-rearing burden of households with dependents. Both systems are income support mechanisms predicated on employment rather than simple cash support, featuring a structure that combines welfare and tax policies.

Application Methods and Precautions Applications can be submitted through the National Tax Service's Hometax website or the mobile app 'Sontax,' and recipients who have received a notification can apply with relative ease. However, prior confirmation is essential, as individuals may be excluded from receiving payments or be subject to recollection depending on income changes, changes in household composition, or exceeding property requirements.

Experts evaluate that the EITC and CTC function as mid-to-long-term income stabilization mechanisms beyond short-term living expense support. Accordingly, they advised that failing to accurately understand the application timing and requirements could lead to missing out on benefits, so individuals must clearly identify their household type and application category when applying.

[※ The information provided in this article is intended to promote a general understanding of the EITC and CTC systems. Actual eligibility for payment and the payment amount may vary depending on an individual's income, assets, and household composition, and will be determined based on the National Tax Service's final review results. System details and schedules may change according to government policies, so please be sure to check the official announcements from the National Tax Service. This publication assumes no legal or financial responsibility for the provided information.]