Overview
The Earned Income Tax Credit (EITC) is a federal income tax credit for low-income workers who are eligible for and claim the credit. The credit reduces the amount of tax an individual owes, and may be returned in the form of a refund. See the EITC Overview.
EITC - What's New for 2003/2004
All the resources you need as a Tax Professional to help your clients claim the EITC they deserve. Employers find out how to provide your employees with information about the EITC and how the Advance EITC can increase your employees' take home pay. Plus, information on becoming an IRS partner and the EITC certification test that is planned for 2004 to improve compliance.
EITC Information for Individuals
Earned Income Tax Credit (EITC) Questions and Answers
Answers to frequently asked questions.
EITC Eligibility Checklist for Tax Year 2003 (PDF)
Use this checklist to determine your eligibility.
New - Frequently Asked Questions about the EITC Certification Test
Advance Earned Income Credit (EITC) Questions and Answers
You may qualify to begin receiving your 2004 EITC now.
Publication 596, Earned Income Credit
In-depth information about the Earned Income Credit:
Information for military personnel
EITC Information for Tax Preparers
EITC Toolkit for Tax Professionals (for Tax Year 2003 and beyond)
(Pub 3107E, 07/2003) contains useful information for return preparers on areas of the credit such as: EITC Rules, Identification Numbers, Due Diligence, Disallowance and answers to frequently asked questions.
EITC Eligibility Checklist for Tax Year 2003
Use this checklist to determine your clients eligibility.
Electronic Toolkit for Tax Preparers
www.eitcfortaxpreparers.com
Everything you need to help your clients claim the EITC they deserve.
Frequently Asked Questions
EITC Information for Employers
EITC Information for Employers
Find out how to provide your employees with information about the EITC and how the Advance EITC can increase your employees' take home pay at virtually no cost to you.
EITC Information for IRS Partners
EITC Certification Tests
EITC Certification Tests General Information
The goal of the certification tests is to evaluate high-risk claims before they are paid, using a process that is less burdensome to the taxpayers and less costly to the government than an audit.
Brochures for Tax Professionals
Downloadable brochures for Tax Professionals
Links to Recent IRS News Releases and Fact Sheets
Recent IRS Reports on the Earned Income Tax Credit
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
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