Who is a qualifying child?
Basically, a qualifying child is a child who is your son, daughter, adopted child, grandchild, great-grandchild, stepchild, or eligible foster child; who was (at the end of the tax year) under age 19 or under age 24 and a full-time student, or  permanently and totally disabled at any age during the year.  The child must also have lived with you in the United States for more than half of the tax year.

Who is an eligible foster child?
A child is your eligible foster child for the earned income tax credit if all the following apply. The child is placed with you by an authorized placement agency. (An authorized placement agency includes a state or local government agency, court, or tax-exempt organization licensed by a state.)  You must care for that child as you would your own child and the child must lived with you for more than half of the tax year, except for temporary absences.

What is Earned Income?
Earned income includes all the taxable income and wages you get from working.
There are two ways to get earned income: you either work for someone who pays you or you own your own business. Taxable earned income includes: Wages, salaries, and tips; Union strike benefits; Long-term disability benefits received prior to minimum retirement age; Net earnings from self-employment.

How can I get EITC in my paycheck?
You may prefer to get some of next year’s EITC throughout the year, rather than wait and get EITC after you file your tax return. To get the EITC in advance complete Form W-5 and give the lower part of the form to your employer. Keep the top part for your records.

Where can I get more information?
If you want to claim the EITC you should make sure you are eligible for the credit before sending in your tax return. Don't guess. Know if you are qualified.
To find out if you qualify, call the IRS at 1-800-TAX-1040 or visit the IRS website and use the EITC Assistant

Common Volunteer Questions

What is certification?
Certification ensures that you are qualified to assist others in preparing their tax returns. The IRS certifies volunteers by asking them to answer questions using reference materials and to fill out an example tax return. It is an open book test.

I volunteered last year or have relevant training. Do I have to re-certify?
Yes. You must re-certify each year. You may want to take a Refresher Tax Law course. You may also be interested in developing your skills in Advanced Tax Law.

What if I want to help as a Tax Preparer but can't go to classes?
You do not have to take classes if you are confident that you can study on your own to pass the certification. You can use the IRS’s online study module called Link and Learn. Volunteers only need to study and pass the Basic section. After completing the course you can take the certification test online.

Common Employer Questions

Are there fliers that I may distribute to my employees or clients?
Yes. Download a copy of our local flier to distribute to employees or clients, to hang in break rooms or lobbies, to distribute to customers, etc. Speakers are also available to give EITC presentations to a group of employees or clients. For a presentation, call (540) 373-0041 ext. 316.

What is the Advanced EITC?
The advance EITC allows certain taxpayers to receive their EITC in installments throughout the year, instead of a lump sum during the following filing season. Those who expect to qualify for advance EITC can register in January. The credit will appear in each paycheck, equally dispersed throughout the year.

Who qualifies for Advances EITC?
Taxpayers who want to receive advance EITC payments must complete Form W-5, Earned Income Credit Advance Payment Certificate, give the bottom part to their employer and keep the top part for their records. With this authorization, employers will include the designated amount in the taxpayer's paychecks. When participating taxpayers no longer expect to qualify for the EITC, they must fill out a new Form W-5 and give it to their employer to stop the advance payments. Taxpayers whose only income is from self-employment are not eligible to receive advance EITC payments.

Where can I get more information about Advanced EITC?
Employers can refer to Publication 15, Circular E, Employer's Tax Guide, or click here to find more information on the IRS’s website.