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)

2006 Earned Income Tax Credit

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.

2006 "MAKE TAX TIME PAY" OUTREACH CAMPAIGN KIT

Center on Budget & Policy Priorities
http://www.cbpp.org/eic2006/

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.

Questions?

Megan O’Neil
Access To Assets Project Manager
megan@wid.org or call Toll-Free: 1-866-723-1201