As the government officially finalizes the application schedule for the 2025 Earned Income Tax Credit (EITC) and Child Tax Credit (CTC), the income support process for low-income working families is beginning in earnest. The EITC and CTC are representative tax-refund support systems designed to encourage work and mitigate income polarization, making it important to accurately check the application periods and requirements each year.

According to the National Tax Service, the key application schedule for the 2025 credits is as follows:

• Second Half Application: March 1, 2026 – March 16, 2026
• Regular Application: May 1, 2026 – June 1, 2026
• Post-Deadline Application: June 2, 2026 – November 30, 2026

The second half application serves to settle the annual income against the EITC pre-paid based on the first half's income. Therefore, even 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.

The most basic method, the 'regular application,' calculates the credit based on annual income and household requirements, with most eligible recipients applying during this period. If the regular application period is missed, a post-deadline application is possible from June 2 to November 30; however, the payment amount may be partially reduced, making it advantageous to apply within the regular application period if possible.

The EITC is provided to low-income households with earned, business, or clergy income. In particular, it is designed so that the payment amount increases as income rises up to a certain income bracket, having the effect of improving real income the longer one works. The CTC was established to ease the child-rearing burden on households with dependent children and is calculated by comprehensively considering the number of children and household income. Both systems combine welfare and tax policies, functioning as an income preservation mechanism predicated on employment.

Applications can be submitted through the National Tax Service's Hometax website or the mobile Sonntax app, and recipients who receive a notice can apply relatively easily. However, prior verification is essential, as individuals may be excluded from receiving payments or be subject to recollection depending on changes in income, changes in household composition, or whether they exceed asset requirements.

Experts evaluate the EITC and CTC as functioning as a mid- to long-term income stabilization mechanism beyond short-term living expense support. Accordingly, they advised, "If you do not accurately understand the application period and requirements, you may miss out on benefits, so you must clearly identify your household type and application category before applying."

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