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Find out if you qualify for EITC

The Earned Income Tax Credit (EITC) sometimes called the Earned Income Credit (EIC), is a refundable federal income tax credit for low-income working individuals and families.

Congress originally approved the tax credit legislation in 1975 in part to offset the burden of social security taxes and to provide an incentive to work. When the EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit.

To qualify, taxpayers must meet certain requirements and file a tax return, even if they did not earn enough money to be obligated to file a tax return.

The EITC has no effect on certain welfare benefits. In most cases, EITC payments will not be used to determine eligibility for Medicaid, Supplemental Security Income (SSI), food stamps, low-income housing or most Temporary Assistance for Needy Families (TANF) payments.

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Will you qualify for EITC this year?

Find out if you are eligible for the Earned Income Tax Credit (EITC) by answering some questions and providing basic income information using the EITC Assistant.  Available in English and Spanish.

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EITC Certification Test

The IRS has asked some Earned Income Tax Credit (EITC) claimants to verify that they meet key eligibility requirements in order to claim their earned income tax credit. Those contacted should respond immediately to ensure they receive the EITC they deserve.

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Special Rules

Special rules apply for calculating earned income for members of the U.S. Armed Forces in combat zones, members of the clergy, hurricane victims, and those with disability retirement income.

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EITC Information for

• Individuals
• Tax Professionals
• Employers
• Partners 

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Tools

• EITC Assistant
  
• Additional Publications and Tools
• EITC Thresholds, limitations and updates
• EITC Questions and Answers
• Advance EITC

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IRS Reports on the Earned Income Tax Credit

• IRS Earned Income Tax Credit Initiative Final Report to Congress October 2005
• Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns
• EITC Program Effectiveness and Management, August 8, 2003
• EITC Subsequent Year Tracking Project Report (TY 1997-1999)

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Missing Children

The IRS is partnering with the National Center for Missing & Exploited Children (NCMEC) to help search for missing children. For more information:

• Visit the NCMEC website.
• Call NCMEC at 1-800-843-5678
  Source: Internal Revenue Service
  

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