Bookmark this page as your resource for Earned Income Tax Credit (EITC) tools, information and guidance. We provide the technical information you need to determine if your clients qualify for EITC and to practice due diligence. There are tips for avoiding common EITC errors and tools for putting due diligence into practice. We also provide an overview of the EITC Compliance program.

Return to EITC Home Page

What's Hot?

IRS agents and criminal investigators visiting preparers filing highly questionable 2008 EITC claims; encouraging higher 2009 return accuracy to avoid compliance action. Read more about IRS visiting preparers filing highly questionable returns (Note: You leave this irs.gov site to visit our Preparer toolkit).

EITC Due Diligence Requirements

Preparers of EITC returns have additional due diligence requirements. Read more about your responsibilities, the expanded “knowledge” requirement and learn how to protect yourself from potential penalties.

EITC Compliance Program

EITC Toolkit for Tax Return Preparers

Visit our toolkit for tips on avoiding EITC errors, handling common due diligence situations and finding marketing resources in this free online tool just for you (you leave this irs.gov site to visit our toolkit).

EITC Assistant

Walk your clients through the EITC qualification requirements with this visual online tool and show them if they qualify or not. EITC Assistant allows you to print the results.

EITC Income Limits, Maximum Credit Amounts and Tax Law Updates

Access past, current and future EITC income limitations, plus highlights of EITC tax law changes.

EITC Forms and Publications

Avoid Common EITC Errors

As you prepare EITC returns, avoid the three most common EITC errors which count for more than 60 percent of claims made in error or read more about the top errors that delay processing a return, Handling Processing Errors (You leave this irs.gov site to visit our toolkit.)

Special Rules for Military, Clergy or Disabled Individuals

Check out these special rules if your clients are military, clergy, disabled or have a child or children with a disability.

Frequently Asked Questions about EITC

Get answers to the most frequently asked questions about EITC.

Additional EITC Related Resources:

• Learn how you can help report suspected tax fraud.
• Learn how the IRS' Criminal Investigation Division is cracking down on abusive return preparers.
• Basic Tools for Tax Professionals,Use this quick link for information on other tax topics.
• Read more on the latest tax schemes and scams reported by the Department of Justice.
• Find out more about the Standards of Practice for tax return preparers.

Return to EITC Home Page