Can F-6 visa holders also apply for the Earned Income Tax Credit (EITC) and Child Tax Credit? Check the conditions and apply by September 15th.
Korea provides many welfare benefits for employment and livelihood. In particular, the Earned Income Tax Credit and Child Tax Credit are among them, and many people believe these are benefits only available to Korean citizens.However, F-6 visa holders who are married to a Korean national or are raising a child with Korean nationality can also apply.If you meet the conditions, the support amount is significant, so be sure to check.Must I be employed? Or must I be unemployed?Many people ask, “Do I have to be currently working?”, “Do I need to register as a job seeker after unemployment to receive it?”, or “Can I not apply if I am receiving unemployment benefits?”The Earned Income Tax Credit and Child Tax Credit are not employment support funds paid to those who are currently job hunting.It is not based on whether you are currently employed or registered as a job seeker, but rather on whether you had earned income, business income, or religious income in the target year, and is judged based on the household members, income, and asset conditions of that year.Therefore, someone who worked last year but is currently unemployed can apply, and conversely, even if you are currently employed, if you had no income eligible for the credit last year, you cannot receive the credit for that year. The application requirements do not include job seeker registration at an employment center, job seeking activities, or unemployment status.※ This article was written as of September 1, 2026.Check your ‘current status’ needed for EITC and Child Tax Credit applicationCurrent SituationEligibilityJudgment CriteriaCurrently employed at a companyPossibleCheck income, household, and asset requirements for the target yearCurrently unemployedPossibleUnemployment itself is not an exclusion reasonCurrently job huntingPossibleIrrelevant to job seeker registration at an employment centerNot registered as a job seekerPossibleJob seeker registration is not an application requirementWorked last year, resigned this yearPossibleCredit for last year is judged based on last year's incomeChanged jobs multiple timesPossibleAggregate income from multiple workplaces in the target yearWorked as a daily laborerPossibleDaily labor income can also be subject to credit reviewCurrently on parental leave/sick leavePossibleLeave status itself is not an exclusion reasonRan a business last year, currently closedPossibleJudged based on business income of the target year and other requirementsCurrently receiving unemployment benefitsMay be possibleIncome status in the target year is more important than receiving benefitsNo income last year, currently job huntingNot possible for last yearJob hunting status alone does not generate creditReceiving only unemployment or job promotion benefitsNot possible with that aloneCannot replace earned, business, or religious incomeCurrently employed but no income last yearNot possible for last yearThis year's income is judged in this year's creditThe National Tax Service also guides that the Earned Income and Child Tax Credits are paid to residents who have earned income, business income, or religious income in the target year, and if none of these three types of income exist, they are not eligible. On the other hand, simply being closed or resigned does not exclude you.Credits available for application as of September 2026Currently, two different types of application periods are operating simultaneously.① Late application for 2025 Earned Income and Child Tax CreditIf you had earned income, business income, or religious income in 2025 but missed the regular application in May 2026, you can apply late.CategoryDetailsTarget Income2025 Annual IncomeApplication TargetEarned Income Tax Credit / Child Tax CreditRegular ApplicationMay 1, 2026 ~ June 1, 2026Late ApplicationJune 2, 2026 ~ December 1, 2026Payment Amount95% of the calculated amountCurrent Employment StatusIrrelevantHousehold Member Reference DateDecember 31, 2025Asset Reference DateJune 1, 2025Even if you are currently unemployed or have moved to another company, you can apply late if you met the 2025 conditions. However, for late applications, 5% is deducted from the calculated credit, so only 95% is paid.② Semi-annual application for 2026 first-half Earned Income Tax CreditIf you had earned income between January and June 2026, you can apply for the first-half 2026 Earned Income Tax Credit.CategoryDetailsTarget IncomeJanuary~June 2026 Earned IncomeApplication PeriodSeptember 1, 2026 ~ September 15, 2026Application TargetHouseholds with only earned income for the applicant and spouseExpected Payment DateDecember 17, 2026First-half Payment Amount35% of the annual estimated amountFirst-half Max PaymentUp to 1.15 million KRWFinal SettlementJune 2027People who worked in the first half and then resigned can also apply. The National Tax Service guides that the annual converted income for mid-term retirees and daily laborers is calculated as 'total first-half salary × 2'. This means that even if you are not employed as of June 30, 2026, you can be eligible for the semi-annual application.However, if you or your spouse have business or religious income, you must apply during the regular application period in May 2027, not the semi-annual application.Don't we apply for the Child Tax Credit separately in the first half?The September 2026 semi-annual application is for the Earned Income Tax Credit. However, if you apply for the first-half Earned Income Tax Credit, it is considered that you have also applied for the Child Tax Credit, and if you meet the Child Tax Credit requirements, it will be paid together with the Earned Income Tax Credit settlement in June 2027.The first condition that foreigners must meetMust be a 'resident' under tax lawThe Earned Income and Child Tax Credit is a system for residents under tax law.The resident mentioned here is not the same as immigration status names like F-2 resident visa. A resident under the Income Tax Act refers to an individual who has an address in Korea or has had a residence for 183 days or more. In actual judgment, life relationships such as family living together in Korea, occupation, and housing may also be considered.Therefore, even if you have other statuses such as E-9, E-7, or F-4, you can become a resident under tax law. However, meeting the condition of being a resident under tax law does not automatically allow a foreigner to apply for the credit.Nationality exception conditions that foreigners must meetForeigners without Korean nationality are in principle excluded from applying for the Earned Income and Child Tax Credit.However, you can apply if you meet one of the following as of the end of the target year:A foreigner married to a person with Korean nationalityA foreigner who has a dependent child with Korean nationalityIn other words, having an Alien Registration Card or a specific visa is not enough. The law recognizes exceptions based on whether you have a Korean spouse or a Korean dependent child, not the type of visa.What does it look like by residency status?SituationForeigner Nationality RequirementF-6 and married to a Korean spousePossibility of applicationF-6 but divorced before the end of the target yearMay be difficult if there is no Korean dependent childF-5 Permanent ResidentCannot apply with F-5 aloneF-4 Overseas KoreanCannot apply with F-4 aloneE-7, E-9, H-2 WorkerCannot apply with status aloneE-7, F-4, etc. with a Korean spousePossibility of application if other conditions are metForeign single parent with a Korean dependent childPossibility of application if other conditions are metOnly foreign spouse and foreign childrenDifficult to meet foreign exception requirementsCan F-6 marriage immigrants receive it automatically?No.F-6 marriage immigrants are likely to meet the foreign nationality exception if their marriage with a Korean spouse is maintained. However, you must also check all of the following conditions:Whether you are a resident under tax lawWhether you had earned, business, or religious income in the target yearWhether the total combined income of the couple is below the standardWhether the total assets of all household members are below the standardWhether you are not in an excluded category such as a professional business ownerIn other words, F-6 is just one of the conditions to judge the possibility of application, not a status that guarantees payment.Can F-5 permanent residents not receive it?Foreigners with only F-5 permanent residency cannot apply.However, if you are married to a Korean spouse or have a Korean dependent child, you can meet the foreign exception conditions. Whether you have a Korean spouse or a Korean dependent child is more important than whether you hold permanent residency.When is the marriage/child status judged?The 2025 Earned Income and Child Tax Credit is in principle judged based on the status as of December 31, 2025, regarding the spouse and dependent children.Let's look at an example.If you were married to a Korean spouse on December 31, 2025Even if you resigned or divorced in 2026, the marriage status for the 2025 credit is in principle judged based on the status as of December 31, 2025.If you married a Korean in January 2026Because you did not have a Korean spouse on December 31, 2025, you cannot meet the foreign exception condition for the 2025 credit just by the fact of marriage in 2026.However, the credit for 2026 income is finally judged based on the marriage/household status as of December 31, 2026.If you divorced a Korean spouse but are raising a Korean childEven if you divorced a Korean spouse, if you have a Korean dependent child and meet other conditions, you may qualify for the foreign exception.What income must I have in the target year?You must have at least one of the following three types of income in the target year:Earned incomeBusiness incomeReligious incomeEarned income can include not only regular earned income but also daily labor income. For business income earners, the business income for credit review is calculated by applying the adjustment rate by industry, not by looking at the entire actual sales.On the other hand, the following status alone does not make you eligible for the credit:Only registered as a job seeker at an employment centerOnly received job promotion benefits from the National Employment Support ProgramOnly received unemployment benefitsOnly received living expenses from familyNo earned, business, or religious income in the target yearHowever, if you had earned income last year and are receiving unemployment benefits this year, the credit for last year is not automatically excluded because of the unemployment benefits received this year. It is judged based on last year's income and household/asset conditions. The National Tax Service guides that if there is no earned, business, or religious income at all, you are not eligible for payment.Earned Income Tax Credit income conditions and payment amountThe total combined income standard for couples and the maximum payment amount for the 2025 Earned Income Tax Credit are as follows.Household TypeTotal Combined Income StandardMax PaymentMax Payment BracketSingle-person householdLess than 22 million KRW1.65 million KRWTotal salary, etc. 4~9 million KRWSingle-earner householdLess than 32 million KRW2.85 million KRWTotal salary, etc. 7~14 million KRWDual-earner householdLess than 44 million KRW3.3 million KRWTotal salary, etc. 8~17 million KRWThe maximum payment is not an amount paid to everyone who just passes the income standard. It is a structure where the credit increases as the total salary, etc., increases up to a certain bracket, and the credit decreases as income increases after passing the maximum payment bracket.How are household types classified?Single-person householdA household without a spouse, dependent children under 18, or direct ascendants aged 70 or older under certain conditions.Single-earner householdMeets one of the following:Has a spouse, and the spouse's total salary, etc., is less than 3 million KRW per yearNo spouse, but has dependent childrenNo spouse, but supports a direct ascendant aged 70 or older who meets certain conditionsDual-earner householdA household where the applicant and spouse each have a total salary, etc., of 3 million KRW or more per year.For example, if the Korean spouse has no income at all, the foreign applicant is usually classified as a single-earner household. Conversely, if the foreign applicant and the Korean spouse each have a total salary, etc., of 3 million KRW or more, it falls under a dual-earner household.Child Tax Credit income conditions and payment amountThe Child Tax Credit can be applied for by single-earner or dual-earner households with a total combined income of less than 70 million KRW.The basic calculated amount is 500,000 KRW to 1 million KRW per dependent child.Number of dependent childrenBasic calculated amount1 child500,000~1 million KRW2 children1 million~2 million KRW3 children1.5 million~3 million KRWFor single-earner households, up to 1 million KRW per child is calculated in the bracket where total salary, etc., is 21 million KRW or less, and for dual-earner households, in the bracket between 6 million KRW and 25 million KRW. However, the actual payment may be less than the table due to 50% reduction based on assets, 5% reduction for late application, and overlapping adjustment of child tax deduction.‘Total Income’ and ‘Total Salary, etc.’ are differentIn the credit system, two income concepts are distinguished and used.Total IncomeUsed when judging the income standard for application eligibility.Earned incomeBusiness income applying industry-specific adjustment ratesReligious incomeOther incomeInterest incomeDividend incomePension incomeTotal Salary, etc.Used when calculating the actual credit payment and distinguishing between single-earner and dual-earner households.Earned incomeBusiness income applying industry-specific adjustment ratesReligious incomeTherefore, even if earned income is below the standard, if the total income including interest, dividends, pensions, and other income exceeds the standard, you may be excluded from the application target.Dependent child conditions for Child Tax CreditJust because you have children does not mean everyone is eligible for the Child Tax Credit.Dependent children must in principle meet all of the following conditions:Must be a child/adopted child of the applicant or spouse, etc., as defined by lawMust have been under 18 years old during the target yearThe sum of the child's annual income must be 1 million KRW or lessMust be a child actually supportedFor dependent children with severe disabilities, age restrictions are not applied according to certain conditions.Birth date criteria for children for 2025 attributionIf they were under 18 for even one day in 2025, they are considered to have met the age requirement. Therefore, for the 2025 attribution, those born after January 2, 2007, generally meet the age requirement. However, other conditions such as income and support relationship must also be met.Can I receive both the child tax deduction and the Child Tax Credit?You cannot receive the full amount of both the income tax child tax deduction and the Child Tax Credit for the same child redundantly.If you have applied for both systems, the amount already received as a child tax deduction is deducted from the Child Tax Credit calculation, and the remaining amount is paid. This adjustment applies only to the Child Tax Credit and not to the Earned Income Tax Credit.You must also check the asset conditionsThe 2025 Earned Income and Child Tax Credit aggregates the assets owned by all household members as of June 1, 2025.Total AssetsResultLess than 170 million KRWFull payment possible170 million KRW ~ less than 240 million KRW50% payment of calculated amount240 million KRW or moreExcluded from paymentAssets include the following items:Housing, land, buildingsNon-business passenger carsJeonse depositFinancial assets such as deposits, savings, stocksMembershipsRights to acquire real estate and pre-sale rightsYou should also be aware that loans or other debts are not deducted from assets. For example, even if you have a 200 million KRW mortgage on a 300 million KRW house, it is not calculated as 100 million KRW in net assets, but in principle, the housing appraisal value is included in the assets.Jeonse deposits are generally applied as the smaller amount between the actual Jeonse money and the deemed Jeonse money calculated at 55% of the standard market price. If the actual Jeonse money is lower, you must submit a lease agreement for the actual amount to be reflected.Cases where you are excluded even if you meet income and asset standardsEven if your income and assets are below the standard, you may not be able to apply or may be excluded from payment if you fall under the following:If you are a foreigner as of the end of the target year and do not have a Korean spouse or a Korean dependent childIf you were a dependent child of another resident during the target yearIf the applicant or spouse operated a professional businessIn the case of the Earned Income Tax Credit, if you are a regular employee continuously working as of the end of the target year with an average monthly earned income of 5 million KRW or moreIf you applied using false earned income data, etc.The exclusion rule for continuously working regular employees with an average monthly earned income of 5 million KRW or more applies to the Earned Income Tax Credit and does not apply equally to the Child Tax Credit. If not only you but also your spouse falls under this, you may be excluded from the Earned Income Tax Credit payment target.Checking application possibility through casesCase 1. F-6 marriage immigrant who worked until 2025 and is currently job huntingMarried to a Korean spouse in 2025Had earned income in 2025Resigned in 2026 and is job huntingMeets income/asset conditionsEven if you are currently unemployed or job hunting, you can apply for the 2025 Earned Income and Child Tax Credit. Job seeker registration is not required.Case 2. F-6 marriage immigrant who had no income in 2025 and is currently job huntingNo earned, business, or religious income in 2025Currently job hunting in 2026Even if you have a Korean spouse and low income/assets, if you had no income eligible for the credit in 2025, you cannot receive the 2025 credit.Case 3. F-5 permanent resident who worked in 2025Had earned income in 2025Holds F-5 permanent residencyNo Korean spouseNo Korean dependent childBecause F-5 permanent residency alone does not meet the foreign nationality exception, it is difficult to apply for the Earned Income and Child Tax Credit.Case 4. Worked in 2025 and married a Korean in January 2026The marriage status for the 2025 credit is judged as of December 31, 2025. If you married in January 2026, that marriage relationship is not reflected in the 2025 credit.However, the credit for 2026 income is finally judged based on the marriage status as of December 31, 2026.Case 5. Worked from January to May 2026 and currently resignedIf you have earned income in the first half of 2026 and only have earned income for yourself and your spouse, you can apply for the first-half 2026 Earned Income Tax Credit in September 2026.The income of a mid-term retiree is calculated by doubling the total first-half salary to estimate annual income. It is irrelevant whether you are currently job hunting.Case 6. Ran a business in 2025 and currently closedIf you had business income eligible for the credit in 2025 and met other conditions such as income and assets, you can apply for the 2025 credit even if you are currently closed.However, people with business income must use the regular application or late application, not the semi-annual application.Case 7. Had no income in 2025 and got a job for the first time in 2026You cannot apply late for the 2025 credit.However, if earned income occurred between January and June 2026, you can separately check whether you are eligible for the first-half 2026 semi-annual application. Even if you did not receive a notification, if you judge that you meet the requirements, you can apply directly on Hometax.How to applyHometax or Mobile HometaxYou can apply on Hometax via the following path:Tax Credit/Year-end Settlement/Donation → Earned Income/Child Tax Credit → ApplyEven if you did not receive an application notification, you can apply by direct entry after logging in. On Hometax, you check household member, income, and asset data and register your contact information and refund account.ARS Phone ApplicationPhone number: 1544-9944Apply using the individual authentication number in the notificationUsage hours: 6 AM ~ Midnight Application Assistance ServiceIf it is difficult to apply by yourself, you can get help through the Tax Credit Counseling Center.Tax Credit Counseling Center: 1566-3636General Tax Counseling: National Tax Counseling Center 126Just because you didn't receive an application notification doesn't mean you aren't eligible. If the company did not submit earned income data or if the actual income is different from the National Tax Service data, you can apply directly by attaching evidence such as a workplace income confirmation certificate.Documents good for foreigners to prepareNot all documents must be submitted, but the following documents may be needed when the relationship or income cannot be confirmed by National Tax Service data.CategoryExample of preparation documentsIdentity/ResidenceAlien Registration Card, Domestic Residence Report CardMarriage RelationshipMarriage Certificate, family relationship related documentsKorean ChildFamily Relation Certificate, birth relationship proofEarned IncomeEarned Income Withholding Receipt, pay stub, salary deposit historyUnsubmitted IncomeWorkplace income confirmation certificateBusiness IncomeComprehensive Income Tax filing data, business income payment statementAssetsLease agreement, Jeonse deposit dataPayment AccountPassbook in the applicant's nameFor marriage/birth related documents issued abroad, translation or additional authentication data may be requested, so it is good to check the necessary documents at the competent tax office or National Tax Counseling Center 126.Comprehensive FAQQ1. Do I have to be currently job hunting to receive the Earned Income Tax Credit?No. Job seeker registration or job hunting activities are not requirements for the Earned Income Tax Credit application. We check whether you had earned, business, or religious income in the target year and the household/income/asset conditions.Q2. Do I have to be currently employed?No. People who worked last year and are currently resigned can also apply for the credit for last year. People who worked in the first half of 2026 and are currently resigned can also be eligible for the semi-annual application.Q3. Can I apply if my current income is 0?Even if you have no current income, it is possible if you had income eligible for the credit in the target year. For example, if you worked in 2025 and are currently unemployed in 2026, you can check the 2025 attribution.Q4. Can I receive it if I had no income last year but am currently employed?You cannot receive the credit for last year just because you are currently employed. Income generated currently is judged in the semi-annual application for the current year or the regular application for the next year.Q5. Can I not apply for the credit if I am receiving unemployment benefits?You are not automatically excluded just because you are receiving unemployment benefits. However, if you only have unemployment benefits and had no earned, business, or religious income in the target year, you are not eligible for the credit.Q6. Can all F-6 marriage immigrants apply?No. You must be married to a Korean spouse as of the end of the target year and meet other requirements such as being a resident under tax law, income, household, and assets.Q7. Can F-5 permanent residents apply automatically?No. F-5 permanent residency alone is not enough, and you must be married to a Korean spouse or have a Korean dependent child to meet the foreign exception condition.Q8. Can I receive both the Earned Income Tax Credit and the Child Tax Credit?If you meet all the conditions for each, you can receive them together. However, the Child Tax Credit may be adjusted for the amount overlapping with the income tax child tax deduction.Q9. Can a couple apply separately?Because the Earned Income Tax Credit is paid per household, there is only one recipient per household. If multiple household members such as a couple apply, the recipient is decided according to the priority set by law or agreement between household members.Q10. Can I not apply if I didn't receive an application notification?No. The notification is just a prior notice sent based on data held by the National Tax Service. If you judge that you meet the conditions, you can apply directly on Hometax or in writing.Q11. What is the first application I should check as of September 2026?If you had 2025 earned, business, or religious income, you should check the 2025 late application by December 1, 2026.If you only had earned income from January to June 2026, you should check if you are eligible for the first-half 2026 Earned Income Tax Credit by September 15, 2026.Key SummaryThe Earned Income Tax Credit and Child Tax Credit are not support funds paid to people currently job hunting.The income of the target year, marriage/child status as of year-end, household type, and assets on the asset reference date are more important than whether you are currently employed, unemployed, or job hunting.In addition to this, foreigners must be residents under tax law and married to a Korean spouse or have a Korean dependent child. Eligibility is not determined solely by the name of the residency status such as F-6, F-5, F-4, E-7, or E-9.There are more systems than you think that foreigners can apply for, like the Earned Income and Child Tax Credit. However, because you have to check everything from residency status, family relationship, income, assets, to application timing one by one, the administrative procedure itself can be a big barrier for foreigners.JOBPLOY is helping foreigners find the information they need to work and live in Korea more easily and accurately.We will organize and deliver complex visa and employment information, as well as support systems and administrative information that are easy to miss, in a way that is easy for foreigners to understand.From finding a job in Korea to the process of settling down and living stably.To make life in Korea a little easier for foreigners, JOBPLOY will continue to connect you with the information you need.