Income Tax Credit for Low-Income Individuals and Families

A Refundable Federal Income Tax Credit for Low-Income Working Individuals and Families!

The Office of Child Support Enforcement and the Temporary Assistance for Needy Families (TANF) programs, in partnership with the Internal Revenue Service, encourages eligible taxpayers to file for the Earned Income Tax Credit.

What is it?

• The Earned Income Tax Credit (EITC) is a refundable federal income tax credit for low-income working individuals and families.
• 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.

How do I qualify?

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 threshold amounts for 2012 tax returns follow:

• $13,980 ($19,190 married filing jointly) if you do not have a qualifying child
• $36,920 ($42,130 married filing jointly) if you have one qualifying child
• $41,952 ($47,162 married filing jointly) if you have two qualifying children
• $45,060 ($50,270 married filing jointly) if you have three or more qualifying children

The maximum EITC for the 2012 tax year:

• $5,891 with three or more qualifying children
• $5,236 with two qualifying children
• $3,169 with one qualifying child
• $475 with no qualifying children

It is easy to see if you qualify for EITC benefits. This site will answer questions about eligibility, qualifying children and the amount of the EITC payment.

Where can I get more information?

If your office is interested in receiving EITC publications or partnering with IRS, please contact partner@irs.gov . Any external questions about partnering will be directed to the proper person in the appropriate territory and the response will be sent to you.

For more information, visit EITC Central.

Brochures that you may find particularly helpful include:

• Publication 3211: EITC Q & A Brochure (English & Spanish): This brochure is used as an educational tool and handout to promote awareness of EITC eligibility.
• Publication 4156: Life Cycle Series: from Birth through Childhood: This brochure is intended to inform taxpayers with children about the many IRS tax credits and benefits to which they may be entitled.
• Publication 4449: Tax Information for Non-Custodial Parents: This handout provides tax information for Non-Custodial Parents.

There are volunteer income tax assistantce sites that help low- to moderate-income (generally, $50,000 and below) people who cannot prepare their own tax returns. IRS-certified volunteers, sponsored by various organizations, receive training to help prepare basic tax returns in communities across the country. These sites are generally located at community and neighborhood centers, libraries, schools, shopping malls, and other convenient locations. Most locations also offer free electronic filing.