This study investigates how second language (L2) learners engage in prediction based on their processing goals. While prediction is a prominent feature of human sentence comprehension in first–language speakers, it remains less understood when and how L2 learners engage in predictive processing. By conducting a visual–world eye–tracking experiment involving Chinese–speaking L2 learners of Korean, we tested the hypothesis that L2 learners determine whether to engage in prediction by evaluating the costs and benefits of anticipatory processing. The experiment specifically focused on the impact of a top–down comprehension goal for L2 learners’ predictive use of an honorific form in Korean by providing them with different types of task instruction. Our results indicated that all groups engaged in predictive processing in early and entire predictive regions. However, in the late predictive region, L2 learners presented with a prediction–oriented task, but not those with a simple comprehension task, actively generated expectations about the honorific status of an upcoming referent. These findings lend support to the utility account of L2 prediction, suggesting that L2 learners’ engagement in prediction depends on their current goals and strategies for processing efficiency.