[Seoul=NewsDesk] The 'Earned Income Tax Credit (EITC)' system is operated to support low-income households whose income falls below a certain standard despite being employed. As a system paid on the premise of actual work, the EITC simultaneously possesses the characteristics of both tax and welfare policies.

The core feature of this system is that it does not stop at short-term livelihood support, but rather considers both income supplementation and work incentives through a structure where benefits are maintained if the recipient continues to work. Here is a comprehensive overview of the EITC payment method and upcoming application schedule.

What is the procedure for receiving the EITC? The receipt method for the EITC depends on whether or not an account under the applicant's name has been registered in advance. For households that have registered an account, the credit is directly deposited in cash.

On the other hand, if there is no account information on file, a National Tax Refund Notice is sent out, guiding the recipient through the collection procedure. Those eligible to receive cash must bring the notice and their ID to a designated post office. Even if the notice is lost, it is still possible to receive the payment. The notice can be reprinted through Hometax, or reissued by visiting the local tax office.

How to check the payment progress The payment status and progress of the EITC can be checked at any time through the National Tax Service's Hometax website, the mobile app SonTax, or the Automated Response System (ARS).

Application schedule for the 2025 Earned Income and Child Tax Credits The second-half application for the 2025 EITC is scheduled to take place from March 1 to March 16, 2026. Additionally, the regular application period for the 2025 Earned Income and Child Tax Credits is from May 1 to June 1, 2026. If the regular application deadline is missed, a post-deadline application can be submitted from June 2 to November 30, 2026.

Counseling and inquiry guide If there are objections to the screening results or further inquiries are needed, guidance can be obtained through the dedicated credit counseling center. However, as counseling calls tend to be concentrated at the end and beginning of the year, the relevant authorities recommend utilizing the online inquiry services first rather than making phone inquiries.

Experts emphasize that as the EITC system embodies the policy goals of sustained employment and income stability, it is important to check the application schedule and eligibility requirements in advance.

[※ The information provided in this article is intended to aid general understanding of the policy, and actual policy application and results may vary depending on individual circumstances. As government policies are subject to frequent changes, please be sure to check the official materials from the relevant ministries. This publication assumes no legal or financial responsibility for the said information.]