For tax year 1993, 14.7 million low-income taxpayers claimed about $15 billion in earned income credit benefits. Congress and the Internal Revenue Service (IRS) have long been concerned about noncompliance with earned income credit requirements. This report includes IRS' preliminary data on the extent of noncompliance with earned income credit requirements in tax year 1993 and describes the data available on the number of illegal aliens who received the earned income credit benefits.