The Earned Income Tax Credit (EITC) is a federal income tax credit for low-income workers. The credit reduces the amount of tax an individual owes, and may be returned in the form of a refund.

To claim the EITC, individuals must meet the following rules:

• have earned income

• have a valid Social Security Number

• not have investment income that exceeds $2,650

• cannot have "married filing separately" status

• be a U.S. citizen or resident alien all year

• cannot be a qualifying child of another person

• cannot file Form 2555 or 2555-EZ (related to foreign earn income)

Reprinted with permission from www.db101.org

EITC Assistant
http://www.irs.gov/individuals/article/0,,id=130102,00.html

The EITC Assistant is a convenient way for you to find out if you are likely to qualify for the EITC tax credit by answering questions online. The Assistant can be used by individuals, tax practitioners, employers, community and public service organizations, and IRS partners.
http://www.irs.gov/individuals/article/0,,id=130102,00.html

2005 "MAKE TAX TIME PAY" OUTREACH CAMPAIGN KIT
Center on Budget & Policy Priorities
The kit contains up-to-date fact sheets on the EITC and the Child Tax Credit, including new information on how workers with disabilities and families raising children with disabilities may take advantage of these credits. Helpful changes in rules affecting military families are also highlighted. As always, it includes promotional materials (posters, flyers, envelope stuffers) in English and Spanish, sample tax forms and a comprehensive guide full of ideas on how to run a successful outreach campaign to reach workers eligible for these valuable tax credits and how to link them to free tax filing assistance. Orders for a free copy of the 2005 Kit may be sent to eickit@cbpp.org or by calling 202-408-1080.