Printable Form 2026

IRS Publication 5489 Korean

IRS Publication 5489 Korean – If you are a Korean-speaking taxpayer in the United States and your income dropped in 2020 due to the COVID-19 pandemic, job loss, or other reasons, IRS Publication 5489 (Korean Version) offers clear, translated guidance on how to claim a larger Earned Income Tax Credit (EITC) by using your higher 2019 income.

This official one-page IRS flyer (Catalog Number 75407Z, revised February 2021) helps limited-English-proficiency taxpayers understand a special 2020 tax rule that can increase refunds significantly. Below is everything you need to know, including eligibility, how to claim it, and the direct download link.

What Is IRS Publication 5489 (Korean Version)?

Publication 5489 (KO) is the official Korean-language version of IRS guidance titled “Taxpayers can use 2019 income for Earned Income Tax Credit.”

  • Published: February 2021
  • Applies to: 2020 federal tax returns (Form 1040)
  • Purpose: Explains a temporary COVID-era rule allowing you to substitute your 2019 earned income (if higher) when calculating the EITC and Additional Child Tax Credit (ACTC) for 2020.

The Korean version uses simple language so Korean-American families, immigrants, and non-native English speakers can understand their rights without relying on translation services.

Direct Download (Official IRS Link):
Download IRS Publication 5489 Korean PDF

(English version also available: Publication 5489 PDF)

Why Can You Use 2019 Income for the 2020 EITC?

Normally, EITC is based on the current year’s earned income. However, for tax year 2020 only, the IRS allowed an election to use your 2019 earned income if it was higher than your 2020 income.

This rule helped millions whose wages fell sharply in 2020 (due to layoffs, reduced hours, or business closures) still qualify for the full EITC they would have received in a normal year.

Earned income generally includes:

  • Wages and salaries
  • Net earnings from self-employment
  • Certain disability payments

2020 EITC Income Limits and Maximum Credits

According to Publication 5489 (both English and Korean versions):

  • You may qualify for EITC if your 2020 income was less than $56,844.
  • Maximum credit with qualifying children: Up to $6,660
  • Maximum credit with no qualifying children: Up to $538

Using 2019 income often results in a higher credit because EITC increases with earned income up to a certain point before phasing out.

Who Qualifies to Use 2019 Income?

You can make this election if:

  • Your 2019 earned income > 2020 earned income
  • You meet all other standard EITC rules (age, filing status, investment income limits, etc.)
  • You are claiming EITC on your 2020 return (original or amended)

The same rule applies to the Additional Child Tax Credit.

Note: This was a one-time special rule for 2020 only. It does not apply to 2021 or later tax years.

How to Claim the EITC Using 2019 Income (Step-by-Step)?

  1. Gather your 2019 and 2020 income documents (W-2s, 1099s, etc.).
  2. Compare earned income from both years.
  3. If 2019 is higher, use the 2019 amount when calculating EITC on your 2020 Form 1040 (see Schedule EIC).
  4. Follow the instructions in Publication 596, Earned Income Credit (English) or consult the Form 1040 instructions.
  5. Use the free IRS EITC Assistant tool at IRS.gov to check eligibility.

For detailed worksheets and examples, refer to the full instructions for Form 1040 or Publication 596 (available in English on IRS.gov).

How to Get Help in Korean?

  • Download Publication 5489 (KO) directly from the IRS website (link above).
  • Call the IRS Bilingual Hotline: 800-829-1040 (Korean assistance available).
  • Visit IRS.gov and search “EITC Korean” or use the Translate feature.
  • Free help from Volunteer Income Tax Assistance (VITA) sites that offer Korean-language support (find locations at IRS.gov/VITA).

Frequently Asked Questions (FAQ)

  • Q: Is Publication 5489 still valid in 2026?
    A: The publication itself remains available on IRS.gov for historical reference. The special rule applied only to 2020 tax returns. If you need to amend a 2020 return, you may still use it.
  • Q: Where can I download the Korean PDF?
    A: Right here → https://www.irs.gov/pub/irs-pdf/p5489ko.pdf
  • Q: Does this apply to the Additional Child Tax Credit too?
    A: Yes – the same 2019-income election works for ACTC.
  • Q: I already filed my 2020 return. Can I still claim this?
    A: Yes, you can file an amended return (Form 1040-X) within the allowed time frame. Use Publication 5489 as your guide.

Additional Trusted Resources

Conclusion

IRS Publication 5489 Korean is a simple but powerful tool that helped thousands of Korean-speaking families receive larger tax refunds during the pandemic by allowing them to use 2019 income for the Earned Income Tax Credit. Even years later, it remains a valuable reference for anyone reviewing 2020 taxes or helping family members.

Download the official Korean PDF today and consult a tax professional or VITA site if you have questions. Always use the latest information directly from IRS.gov for your specific situation.

Keywords: IRS Publication 5489 Korean, IRS Publication 5489 KO PDF, use 2019 income EITC 2020, Earned Income Tax Credit Korean, EITC Korean version, 2020 EITC special rule.

Last updated: February 2026. All information sourced directly from official IRS publications and forms listings.