Households that are eligible for the Earned Income Tax Credit (EITC) but have missed the application deadline can submit a 'post-deadline application' until the end of this year.

The National Tax Service (NTS) announced that those who have not applied among the 2025 EITC eligibles can submit a post-deadline application via Hometax and the Automated Response System (ARS) by December 1. However, post-deadline applicants will receive only 95% of the calculated amount, as 5% will be deducted.

This second-half EITC will be distributed to 1.92 million households with only earned income, totaling 1.8087 trillion won.

The credit will be deposited into the account specified at the time of application. Cash payment recipients can collect the funds at a nearby post office counter by presenting their national tax refund notice and identification. If the notice has been lost, it can be reissued through Hometax or the district tax office.

Payment status and review results can be confirmed not only via mail and mobile notifications but also through Hometax, ARS, and the EITC call center.

The NTS stated that it will continue to expand practical income support for low-income households, consistently pursuing welfare tax policies aimed at stabilizing the livelihood of ordinary citizens and revitalizing the people's economy.

[This article was written with the assistance of AI. Please be sure to verify specific details such as policy changes or payment schedules through official government announcements.]