低收入家庭福利優惠又稱EITC或EIC,是提供給中低收入工作者的福利。欲符合資格,您必須滿足某些要求並且申報稅表,即使您不欠稅或是不需要報稅。EITC能夠減少您的應繳稅額,而且還可能讓您獲得退稅。

何時可以期待我的退款?

如果您在稅表上申報低收入家庭福利優惠(EITC)或額外兒童福利優惠(ACTC),國稅局必須將您的退稅保留到2月中旬——即使與EITC或ACTC無關的部分也要留置。如果您申報低收入家庭福利優惠(EITC)或額外兒童福利優惠(ACTC),依法, 國稅局必須將您的退稅保留到2月中旬。如要進一步瞭解何時可以收到您的退款,請參閱此處(英文版)


追蹤退稅的最好方式是查閱網頁,我的退稅在哪裡?或IRS2Go行動應用程式 (英文版) 。
 

誰有資格申報?

我是否有EITC資格? (Do I Qualify for EITC?)

取得EITC資格,您必須有為别人工作或是經營或擁有企業或農場的賺得收入,並符合基本規則。此外,您必須符合針對無合格子女或是有一名符合合格子女全部規則的勞動者的額外規則。

EITC助手 (EITC Assistant)

使用EITC助手(EITC Assistant)確定您是否有資格獲得以下稅務年度的優惠:2017、2016、和 2015。EITC助手幫您確定您的報稅身份,您的子女是否是合格子女,您是否有資格,並且估算您可能得到的EITC金額。

收入限額和表格 (Income Limits and Table)

參見當年、上年和明年的EITC收入限額、最高優惠金額及稅法更新 

申報EITC

如何申報EITC?

欲申報EITC,您需要報稅。確定:

  • 您需要的文件
  • 要注意的常見錯誤
  • 提交有錯誤的EITC稅表的後果
  • 如何獲得準備稅表的幫助
  • 如果您上年的EITC被拒,您需要做什麼
  • 如何申請先前稅務年度的優惠

收到通知?

我收到國稅局關於EITC的來信,我該怎麼辦?(I Received a Letter from IRS about EITC, What Should I Do?

我們寄出的低收入家庭福利優惠信函可能會:

本信函/通知頁(letter/notice page)告訴您如果您收到國稅局的信件或通知,您需要做什麼。

專門資源 (Specialized Resources)

訪問EITC Central獲取針對國稅局合作夥伴、社區組織、雇主、政府機構與辦公室以及代報稅人的工具和資訊。

失蹤兒童 (Missing Children)

國稅局正與全美失蹤及受虐兒童中心(NCMEC)合作幫助尋找失蹤兒童。瞭解詳情:

  • 訪問NCMEC網站。
  • 致電 NCMEC:1-800-843-5678

EITC and Refundable Credit Central

Tools and resources for IRS partners, community organizations, employers, government agencies and offices, and tax preparers.

Get Refundable Credit resources

Keep More of What You Earn

The Earned Income Tax Credit helps low- to moderate-income workers and families get a tax break.

See if you qualify

A credit for people who work, have a Social Security number and have an income below specific thresholds. EITC is a refundable tax credit, which means you may get money back even if they have no tax withheld. Requirements vary for those with or without children.

Do I Qualify for EITC?

How Do I Claim EITC?

Use our EITC Assistant to find out if you are eligible for EITC, determine if your child or children meet the tests for a qualifying child; and estimate the amount of your credit.

EITC Help and Assistance includes Common EITC Questions and Answers, EITC Glossary, EITC Publications, State and Local Credits, Effect on Other Public Benefits, Child Related Tax Benefits, Where's My Refund, and Taxpayer Assistance.

EITC Reports and Statistics

EITC Income Limits, Maximum Credit Amounts and Tax Law Updates

You may receive a letter or notice from the IRS about EITC.

Other tax benefits available to taxpayers with a qualifying child.

If you or your student paid higher education expenses, find out if you qualify for an education credit, the American Opportunity Tax Credit or the Lifetime Learning Credit.

Information to help you look up a first time homebuyer credit account.