Inform taxpayers about the advanced earned income credit (AEIC), especially if they were eligible for EIC this year and have at least one qualifying child. Be prepared to give the taxpayer a Form W-5, Earned Income Credit Advance Payment Certificate, if they request it.

The amount of AEIC payments is based on wages by payroll cycle. You should refer qualifying taxpayers to Publication 596, Earned Income Credit or Form W-5 for additional information.

	AEIC eligibility and how to report AEIC payments are covered in the Earned Income Credit lesson of this course.