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EITC Information for Tax Professionals

This page is your resource for Earned Income Tax Credit tools, information and guidance. It helps you find the technical information you need to determine if your clients qualify for EITC and to meet your due diligence. 

What's Hot?

Review  our Hot Topics for Preparers for the latest EITC news affecting you and your clients. 

IRS Sending Letters to, Visiting and Auditing Client Returns of Tax Preparers Filing Questionable EITC Claims

We are sending letters starting October 1  to preparers filing questionable EITC claims. The letters talk about the primary issues identified on the returns, talk about the consequences of filing inaccurate claims for EITC and lets the preparer know we will continue to monitor the EITC claims they complete. We will include the Letter 5138 notifying preparers  that IRS may audit their clients’ returns in this mailing. For more information and examples of the letters in English or Spanish, see our page, Reaching Out to Preparers.

EITC Toolkit for Tax Return Preparers

Visit our Tax Preparer Toolkit or tips on avoiding errors, handling common due diligence situations and finding marketing resources in this free online tool just for you.

EITC Due Diligence Requirements

Paid preparers must meet four due diligence requirements on returns when considering EITC. The Preparer's toolkit on our EITC Central has information on the law and related regulations.  Read more about your responsibilities and learn how to protect yourself from potential penalties in the Due Diligence section of our Tax Preparer Toolkit.

EITC Preparer Compliance Program

Learn more about our Preparer Compliance Program on our Tax Preparer Toolkit, It is focused and tiered with a goal of  increasing the accuracy of EITC claims filed. 

Will Your Clients Qualify for EITC this Year?

EITC Assistant

Walk your clients through the EITC qualification requirements with this interactive tool and show them if they qualify or not. EITC Assistant allows you to print the results. Choose the EITC Assistant in English or the EITC Assistant in Spanish.

EITC Income Limits, Maximum Credit Amounts, and Tax Law Updates

Access current, past two years and next year's EITC income limitations, maximum credit amounts and highlights of  EITC tax law changes.

Special Rules for Military, Clergy and Persons with Disabilities

Check out these special rules if your clients are military or members of clergy.

Many persons with disabilities or persons having children with disabilities qualify for the Earned Income Tax Credit or EITC. Find out more about Disability and EITC.

EITC Resources

EITC Forms and Publications

Quickly link to, download and print EITC forms, publications, checklists, notices, posters and more from this online repository.

Training Opportunities

Avoid Common EITC Errors and Learn How to Handle Common Due Diligence Situations

Frequently Asked Questions about EITC

Find the answers to the questions tax return preparers ask about EITC.

Software Developer's Partnership

More than 86 percent of professional preparers use tax return preparation software. IRS partnered with software companies to form the IRS/Software Developers Working Group. This group works to improve software and help preparers meet their due diligence requirements. Read more about the software developer’s strategy on the Tax Preparer Toolkit.


Additional Resources 

 

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Page Last Reviewed or Updated: 02-Oct-2014