Center business card slits 

on folder pocket.

PAGE 1

TABLE OF CONTENTS

Introduction – The Earned Income Tax Credit (EITC) . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

EITC Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

Earned Income For The EITC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

What You Need To Complete EITC Returns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Requirements For A Qualifying Child . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

Tie-Breaker Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

About Identification Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

What To Do About Due Diligence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

When The EITC Is Disallowed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

Frequently Asked Questions About the EITC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

Need More Help? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

[ ]
T his toolkit is a resource for tax professionals who prepare tax returns and

claim the Earned Income Tax Credit (EITC) on behalf of their clients. It is

designed to provide useful information on areas of the credit such as: EITC

Rules, Earned Income, Tools for Completing Returns, Qualifying Child(ren), 

Tie-Breaker Rules, Identification Numbers, Due Diligence and Disallowance. 

The toolkit was developed for use in preparing tax year 2003 and subsequent 

tax year returns. 

What Is The EITC?

The EITC is a refundable tax credit for people who work, but do not earn high

incomes. Those who qualify can reduce their federal tax liability, potentially 

receiving a refund.

The EITC has no effect on certain welfare benefits. In most cases, EITC payments

will not be used to determine eligibility for Medicaid, supplemental security

income (SSI), food stamps or low-income housing. Temporary Assistance for

Needy Families (TANF) payments may be affected depending on the state in

which the taxpayer lives.

To qualify, taxpayers must meet certain requirements and file a tax return, even 

if they are not otherwise required to file a tax return. For those whose EITC 

claim is later disallowed, they may have to file Form 8862, Information To Claim

Earned Income Credit After Disallowance, if they want to claim the credit in a

subsequent year. 

Some EITC rules apply to everyone. There are, however, special rules for people

who have children and for those who do not have children. Please refer to the

chart on the next page describes the EITC Rules. 

EITC information and forms are available at www.irs.gov/eitc, a part of the 

IRS Web site dedicated to EITC issues.

The IRS also has brochures, posters and payroll stuffers, some in Spanish, 

to help publicize the credit to those who are eligible. Free educational products

are available by calling 1-800-829-3676 to place an order. 

An EITC eligibility checklist can be found in the back of this toolkit. You may

consider offering copies of this easy-to-use checklist to your clients. In addition,

you can find details about the credit in IRS Publication 596, Earned Income Credit.

R ULES

Taxpayer must NOT be:

> Married filing a 

separate return

> Filing Form 2555 

or 2555-EZ

> A nonresident alien

> A qualifying child 

of another person

Tax professionals must:

> Follow due diligence

requirements

> Avoid EITC common 

errors

PAGE 2

INTRODUCTION

The Earned Income Tax Credit (EITC)

[ ]
PAGE 3

R ULES FOR ALL CLAIMANTS

RULES FOR 

TAXPAYERS WITH A 

QUALIFYING CHILD

RULES FOR 

TAXPAYERS WITHOUT 

A QUALIFYING CHILD

Must have a valid Social

Security number 

Filing status cannot be

“married filing separately”

Generally must be a 

U.S. citizen or resident 

alien all year

Cannot file Form 2555 or

Form 2555-EZ (relating to

foreign earned income)

Investment income is limited

to a certain amount

Must have earned income

Cannot be a qualifying child

of another person

Child must meet the 

relationship, age and

residency tests

Qualifying child cannot be 

used by more than one 

person to claim the EITC

Must be at least age 

25 but under age 65

Cannot qualify as the 

dependent of another person

Must have lived in the 

United States more than 

half of the tax year

For additional information on EITC rules and examples, see IRS Publication 596, Earned Income Credit

or visit www.irs.gov/eitc.

[ EITC Rules ]
PAGE 4

Earned Income For The EITC

To qualify for the EITC, taxpayers must work full or part time and have earned income during the tax year. If married 

and filing jointly, at least one spouse must work and have earned income. Earned income includes all taxable 

income gained from working as an employee. Nontaxable income generally does not count as earned income. 

EARNED INCOME INCLUDES:

• Taxable wages, salaries and tips

• Net earnings from self-employment

• Gross income received as a statutory employee

• Interest and dividends

• Pensions and annuities

• Social Security and railroad 

retirement benefits

• Alimony and child support

• Welfare benefits

• Workers’ compensation benefits

• Unemployment compensation

(insurance)

• Veteran’s benefits, including 

VA rehabilitation payments

• Certain workfare payments

• Earnings by one spouse treated 

as belonging to the other under 

community property laws

• Earnings while an inmate in 

a penal institution

• Salary deferrals, such as 

contributions to 401(k) plans,

Federal Thrift Savings Plan (TSP)

• Salary reductions, such as those 

under a cafeteria plan and not 

included in taxable income 

• Mandatory contributions to a 

state or local retirement plan

• For the military, basic housing

and subsistence allowances; 

value of in-kind housing and 

subsistence, and combat zone

compensation 

• Meals and lodging provided for 

the convenience of the employer

• Excludable employer-provided 

benefits, such as dependent 

care, adoption and educational 

assistance 

• Any other item of value (money,

goods or serviecs) that is received

for work and is not taxable

EARNED INCOME DOES NOT INCLUDE:

Clarification for clergy: The rental value of a parsonage furnished to a member of the clergy and any housing allowance received by 

a member of the clergy are generally includible in the member’s net earnings from self-employment and are, therefore, earned income.

Note that these amounts are not earned income for purposes of the child tax credit.
PAGE 5

What You Need To Complete EITC Returns

1) In most cases, all that you need to complete EITC tax returns are the appropriate tax forms (1040, 

1040A or 1040EZ) and instructions. 

The instructions for each form include the worksheet needed to figure the amount of the credit. Paid preparers 

must also complete Form 8867, Paid Preparer’s Earned Income Credit Checklist, or otherwise record the same 

information for each EITC tax return, in order to meet due diligence requirements.

2) In some cases, information contained in IRS Publication 596, Earned Income Credit, may be needed 

to complete returns. 

IRS Publication 596 includes detailed information and examples to help you when the form’s instructions 

are too general.

3) Complete and attach Schedule EIC, Earned Income Credit, Qualifying Child Information, to the return 

if claiming the credit on the basis of a qualifying child. 

All the lines that apply to each child must be filled in. The correct Social Security number (SSN) must be included.
PAGE 6

Requirements For A Qualifying Child

Definitions

• To be an eligible foster child, the child must be placed with the taxpayer by an authorized placement agency,

and the taxpayer must care for the child as his or her own. An authorized placement agency is an agency

of a state or political subdivision of a state, a tax-exempt chlild placement agency licensed by a state, an

Indian tribal government or an organization auhorized by an Indian tribal government to place Indian childern,

or a court.

• An adopted child includes a child placed with the taxpayer for adoption by an authorized placement agency.

• A permanently and totally disabled child has to meet both of the following:

1) He or she cannot engage in any substantial gainful activity because of a physical or mental condition.

2) A doctor determines the condition has lasted or can be expected to last continuously for at least a 

year, or can lead to death.

• Taxpayers may be able to claim the EITC on the basis of a child who was kidnapped by a nonfamily member.

Refer to IRS Publication 596, Earned Income Credit.

• A taxpayer does not need a traditional home to claim the EITC. For example, if the taxpayer and his or 

her child(ren) lived together for more than half the year in one or more homeless shelters, the child meets 

the residency test.

A child must meet certain requirements to be a qualifying child for the EITC. The following chart outlines the three 

requirements that must be met: relationship, age and residency.

RELATIONSHIP

Son, daughter, stepson, stepdaughter 

or a descendant of any of them 

or

Brother, sister, stepbrother, stepsister or 

a descendant of any of them, whom the

taxpayer cares for as his or her own child

or

Eligible foster child 

and...

Under age 19 at the end of the

tax year

or

Under age 24 and a full-time student,

at the end of the tax year

or

Any age and permanently and totally 

disabled at any time during the year

and...

Lived with the taxpayer in 

the United States for more 

than half of the tax year.

AGE RESIDENCY
PAGE 7

Tie-Breaker Rules

Sometimes a child meets the rules to be a qualifying child of more than one 

person. However, only one person can treat that child as a qualifying child in

order to claim the EITC.

If two or more persons have the same qualifying child, they must decide who 

will claim the credit using that qualifying child. But if they cannot agree and more

than one person actually claims the credit using the same child, the tie-breaker

rule (explained in the next paragraph) applies. If the other person is a spouse 

and they file a joint return, this rule does not apply.

Under the tie-breaker rule, the child is treated as a qualifying child only by:

1) The parents, if they file a joint return,

2) The parent, if only one of the persons is the child’s parent,

3) The parent with whom the child lived the longest during the tax year, 

if two of the persons are the child’s parent and they do not file a joint return

together,

4) The parent with the highest AGI if the child lived with each parent 

for the same amount of time during the tax year, and they do not file a joint

return together, or

5) The person with the highest AGI, if none of the persons is the child’s parent.

If your client has one or more qualifying children, but does not claim the credit

using a qualifying child, your client cannot take the EITC for people who do 

not have a qualifying child. Enter “NO” beside line 64 (Form 1040) or line 41

(Form 1040A).

REMINDERS

A qualifying child for 

purposes of the EITC is 

not the same as:

> A qualifying individual for

the child and dependent

care credit,

> A qualifying child for 

the child tax credit,

> An eligible child for the

adoption credit, or

> A dependent for the

dependency exemption.

Please check the rules 

for each one to determine

eligibility.

[ ]
About Identification Numbers

If the taxpayer (or spouse, if filing a joint return) does not have a valid Social

Security number (SSN), he or she cannot claim the EITC. Similarly, the EITC 

cannot be claimed on the basis of a qualifying child without a valid SSN.

A valid SSN is issued by the Social Security Administration (SSA). Most SSNs are

issued to U.S. citizens and to persons who have permission from the Immigration

and Naturalization Service (INS) to work in the United States. Persons who are not

permitted to work in the United States but are entitled to receive a SSN, receive a

Social Security card with the legend Not Valid for Employment. If a Social

Security card contains this legend and the cardholder obtained the SSN to get a

federally funded benefit, such as Medicaid, the SSN is not valid for EITC purposes.

Other types of taxpayer identification numbers can prevent taxpayers from 

claiming the EITC. For example:

• If, instead of a SSN, the taxpayer or spouse (if filing a joint return) has 

an individual taxpayer identification number (ITIN), issued by the IRS to 

noncitizens who cannot get a SSN, they cannot claim the EITC. 

• If a qualifying child has an ITIN or an adoption taxpayer identification 

number (ATIN), issued by the IRS for a child to adopting parents who 

cannot get a SSN for the child until the adoption is final, the taxpayer 

cannot get the credit on the basis of that child.

If the taxpayer (or spouse or qualifying child) has a Social Security card with 

the legend Not Valid for Employment and his or her immigration status changes 

so that he or she is now a U.S. citizen or permanent resident, they can ask the

SSA for a new Social Security card without the legend. Taxpayers can then file

amended returns for open years for which they are eligible to claim the credit.

VALID SSN 

NEEDED FOR:

> Your client

> Your client’s spouse 

(if they file a joint return)

> Any qualifying child 

listed on Schedule EIC

PAGE 8

[ ]
What To Do About Due Diligence

Tax Preparers’ Due Diligence Requirements

Paid preparers who file EITC returns or claims for refunds for clients must meet

four due diligence requirements (see sidebar). Those who fail to do so can be

assessed a $100 penalty for each failure. Section 6695(g) of the Internal Revenue

Code governs the application.

Section 6695(g) Penalty And Appeal Rights

The due diligence requirements and the IRC section 6695(g) penalty of $100 are

imposed on paid preparers who prepare the return claiming the EITC. In other

words, only the preparer completing the return is assessed the penalty.

If the IRS determines due diligence requirements were not met with respect to 

a return, it’s possible to avoid the $100 penalty by demonstrating to the IRS

that, considering all the facts and circumstances, normal office procedures are

reasonably designed and routinely followed to ensure compliance with the

requirements, and the particular failure was isolated and inadvertent.

If the IRS determines a preparer is subject to the IRC section 6695(g) penalty, 

an expedited pre-assessment appeals process is available to those preparers

who have allowed an IRS examiner access to their client files. The preparer

receives a letter stating the amount of the proposed penalty and advising the

preparer to agree or file a protest. The letter contains complete instructions on 

filing the protest. Once the protest is filed, it receives priority consideration by

Appeals and a hearing is scheduled with the practitioner. This means that before

the penalty is assessed, the practitioner may be able to protest it under the 

expedited Appeals process.

Form 8867 and its instructions can be found at www.irs.gov. 

REQUIREMENTS OF

DUE DILIGENCE:

1) Complete Form 8867, Paid

Preparer’s Earned Income

Credit Checklist, or your

own equivalent form.

2) Complete the appropriate

EIC worksheet found in

the Form 1040, 1040A or

1040EZ instructions or in

Publication 596, or your

own equivalent form.

3) You must have no 

knowledge that any of 

the information used to

determine the taxpayer’s

eligibility for the credit

and the credit amount 

is incorrect.

4) Keep Form 8867 and 

the EIC worksheets (or

your own equivalents of

each), and a record of

how, when and from

whom the information

used to prepare the form

and worksheet(s) was

obtained. You must keep

these documents for 

three years from June 30th

following the date the

return or claim for refund

was presented to the 

taxpayer for signature.

PAGE 9

[ ]
PAGE 10

When The EITC Is Disallowed

Deficiency Procedures

The deficiency procedures are the rules the IRS must follow when examining 

an item claimed on a taxpayer’s tax return, amended return, or claim for refund

using Form 843, Claim for Refund and Request for Abatement. The date on

which the EITC is denied as a result of the deficiency procedures is the date 

of the assessment. The deficiency procedures do not apply to mathematical 

or clerical errors on the return.

Under these deficiency procedures, the IRS contacts the taxpayer in writing and

asks for more information or documentation to support one or more items on the

taxpayer’s return. If the taxpayer does not provide all the necessary information, the

IRS sends a report showing how it proposes to adjust the return. If the taxpayer

does not provide the remaining necessary information, the IRS sends a statutory

notice of deficiency to the taxpayer by certified mail. This notice states that the

adjustment will be assessed unless the taxpayer files a petition in the Tax Court

within 90 days. If the taxpayer does not file a petition within 90 days and does not

otherwise reply to the IRS, the IRS makes the assessment and the EITC is denied.

When completing EITC returns, tax preparers should ask if their client has

received any notices from the IRS or has previously been denied the EITC. If a

client’s EITC for a tax year after 1996 was denied or reduced by the IRS, Form

8862, Information To Claim Earned Income Credit After Disallowance, may need 

to be completed so the client may again claim the credit, if eligible.

Form 8862 must be filled out and attached to the returns of clients whose 

EITC was disallowed as a result of deficiency procedures. However, Form 8862

should not be filed if 1) a client is claiming the EITC without a qualifying child,

and 2) the client’s EITC for the previous year was reduced or disallowed solely

because the IRS determined that one or both of the children listed on the Schedule

EIC were not qualifying children for that year. In this situation, attach Form 8862

to the first return filed claiming the EITC with one or more qualifying children.

DISALLOWANCE

PERIODS:

> Two-year disallowance

period: due to reckless or

intentional disregard of

the EITC rules

> 10-year disallowance

period: due to fraud

[ ]
PAGE 11

When The EITC Is Disallowed (continued)

About Form 8862

Form 8862 contains questions designed to assist the IRS in determining whether 

the taxpayer is eligible to claim the EITC for the current tax year. Attach the form

to the return indicated in the second paragraph under Deficiency Procedures

(previous page).

If the EITC was denied or reduced as a result of a mathematical or clerical error,

do not attach Form 8862 to the return. For example, if the arithmetic is incorrect,

the IRS can correct it and adjust the return. If a SSN is incorrect and the EITC is

claimed, the IRS can deny the credit and adjust the return. 

If Form 8862 is required to be attached to a tax return, and the EITC is claimed

without attaching a completed Form 8862, an electronically filed return will be

rejected. In the case of a paper return, the claim will be automatically denied

under the mathematical or clerical procedures. The taxpayer will not be permitted 

to claim the EITC without a completed Form 8862.

The latest version of Form 8862 and the instructions can be found on www.irs.gov. 

It is important to use only the most recent version.

Prohibitions And Penalties

If the IRS determines that a taxpayer recklessly or intentionally disregarded rules

or regulations when claiming the credit, it may assert an accuracy-related penalty,

impose a two-year ban, or both when it denies the credit. The accuracy-related

penalty is 20 percent of the underpayment of tax. The ban prohibits the taxpayer

from claiming the credit for the next two years. If fraud is determined, the IRS may

assert a fraud penalty, prohibit your client from claiming the credit for the next

10 years, or both. The date on which the EITC claim was denied and the date on

which the return is filed affect the years for which the EITC claims are prohibited.

COMMON ERRORS

Some of the more common 

reasons for disallowance are:

> Taxpayers claiming a 

child who was not their 

qualifying child

> Married taxpayers who 

should have filed as married 

filing separately, but who 

filed as single or head of 

household instead

> Income reporting errors

> Taxpayers or qualifying 

children whose SSNs are

entered incorrectly

[ ]
PAGE 12

Frequently Asked Questions About The EITC

General

1) Where can I find the current earned income and adjusted gross income (AGI) amounts?

The Eligibility Checklist located at the back of this toolkit lists the amounts for the current tax year. You can 

also visit www.irs.gov/eitc for the current amounts.

2) What is AGI?

AGI includes items such as wages, interest and unemployment benefits reduced by certain amounts such 

as IRA contributions and alimony payments. 

Common Errors

3) What are the most common reasons for disallowance of the EITC?

Some of the more common reasons for disallowance are:

• Taxpayers claiming a child who was not their qualifying child.

• Married taxpayers who should have filed as married filing separately, but who filed as single or 

head of household instead.

• Income reporting errors.

• Taxpayers or qualifying children whose Social Security numbers (SSNs) are entered incorrectly.

4) How can I determine whether a child meets the residency test?

If you have any reason to question whether the child lived with your client for the required period, you might 

find it useful to ask further questions. Additional questions might be necessary if, for example, the taxpayer 

states that the child lived with him or her for the entire year, but the taxpayer does not know the name of the 

child’s school or care giver.

5) Must I review birth certificates to verify the age of the qualifying child?

No. However, if you have reason to question the child’s age, you may want to look at the birth certificate.

6) What can I do if I experience a significant number of rejects on electronically filed returns?

If you experience a significant number of rejects, you should refer to IRS Publication 1345A, Filing Season

Supplement For Authorized e-file Providers, for an explanation of error reject codes. If you need further assistance, 

the appropriate Help Desk can be accessed via the new centralized, toll-free number 1-866-255-0654. You may 

also refer to www.irs.gov. Click on “Tax Professionals.”
PAGE 13

EITC Recertification

7) What is EITC recertification?

EITC recertification refers to the requirement that a taxpayer whose EITC is denied or reduced for tax years 

starting after 1996 as a result of the deficiency procedures must attach a completed Form 8862, Information 

To Claim Earned Income Credit After Disallowance, to the next tax return on which he or she claims the EITC. See

pages 10 and 11 for details. 

8) Is my client required to recertify when claiming the EITC?

If the EITC was denied or reduced for any tax year starting after 1996, a taxpayer should have received a CP-79,

EIC Recertification Letter, from the IRS after the examination was completed. The CP-79 explains the requirement 

to file Form 8862. Even though the taxpayer attaches a properly completed Form 8862 to his or her return, the 

taxpayer may still be required to furnish documentation before a refund is released.

9) Is my client prohibited from claiming the EITC for a period of years?

Certain taxpayers who have been denied EITC in the past, may be prohibited from claiming the EITC for a two or

10-year period. The prohibition may be imposed when the EITC claimed for a year after 1996 is denied or reduced

as a result of the deficiency procedures and the claim is determined to be due to reckless or intentional disregard 

of the EITC rules, or to fraud.

If the taxpayer’s claim is due to the reckless or intentional disregard of the EITC rules and regulations, that taxpayer 

will be prohibited from claiming the EITC for the next two years. As with the Form 8862 requirement, the first year of

the prohibition is the first year for which a return has not yet been filed.

If the taxpayer is found to have fraudulently claimed the EITC, the taxpayer will be prohibited from claiming the 

EITC for the next 10 years.

In both situations, after the prohibition period is over, the taxpayer must attach Form 8862 to the next return on

which he or she claims the EITC. But see the exception on page 10.

Due Diligence

10) What do I need to do to meet the due diligence requirements of section 6695(g) of the Internal

Revenue Code when preparing a return or claim for refund with the EITC?

Preparers of EITC returns and claims for refund (whether paper or electronically filed) are expected to exercise 

due diligence in getting accurate information to determine eligibility and in correctly computing the EITC amount.

Please refer to page 9 for specific requirements.

11) Must I use Form 8867, Paid Preparer’s Earned Income Credit Checklist, as part of the 

due diligence process?

No. It is not necessary to use Form 8867 to meet the preparer due diligence requirements. However, you must 

either use Form 8867 or otherwise record the information necessary to complete Form 8867 in your paper or 

electronic files. Electronic records must meet the requirements of Revenue Procedure 97-22, 1997-1 C.B. 652.
PAGE 14

Due Diligence (continued)

12) Is there a penalty for not meeting the preparer due diligence requirements?

Yes. Failure to meet the preparer due diligence requirements could result in a $100 penalty for each failure under

IRC section 6695(g). For more information on these requirements, refer to page nine of the Due Diligence section. 

Social Security Numbers (SSNs)

13) Must taxpayers and qualifying children all have SSNs?

Yes. There are several types of taxpayer identification numbers that can be used when filing a federal tax return, 

but only a SSN can be used when claiming the EITC. Moreover, if a Social Security card says “Not Valid for

Employment”, and the card holder obtained the SSN to get a federally funded benefit, the SSN cannot be used 

when claiming the EITC.

14) How can I tell if my clients and their children have the right kind of SSNs?

If the Social Security card does not contain the legend Not Valid for Employment, then the number can be 

used for EITC purposes. If a client or their qualifying child has a Social Security card that states “Not Valid for

Employment”, you will need to ask the reason for obtaining the SSN.

15) Must I review Social Security cards?

No. However, because the IRS uses SSNs to identify taxpayers, it is important that you explain to your clients that

all names must appear on the return exactly as they appear on the Social Security card.

16) How can I avoid mismatches of SSNs?

One of the primary reasons for the rejection of a return or a delay in processing a return is an incorrect SSN. 

It is important, therefore, that you check the accuracy of each SSN, as well as the spelling of the name 

associated with the number. Ask your client if he or she received a notice of an incorrect SSN for any prior tax year.

17) If there is a mismatch, what can I do to help?

If the problem is not yet resolved:

• Check the Social Security card for accuracy of the name and number on the return.

• Ask if a name or other change has been reported to the Social Security Administration (SSA).

• Determine if the problem was due to an error in recording or transcribing the number.

• Refer your client to the SSA to resolve the problem before filing a return if you cannot determine the problem.
PAGE 15

18) Where can I learn more about surname entry formats?

A detailed discussion of surname entry formats can be found in Publication 1346, Electronic Return File

Specifications and Record Layouts for Individual Income Tax Returns. The specific references can be located in 

Part 1, Section 7 – Formats for Name Controls, Name Lines, and Addresses. If your software product “interprets”

the name control from entries in the full name field, entries in the full name field should also conform to the name

control format.

Reporting Suspicions

19) How do I report my suspicions if I think a client or another preparer is doing 

something questionable?

As a tax professional, you have a vested interest (as both a taxpayer and tax preparer) in the protection of the 

tax filing system. Report your suspicions of unscrupulous tax preparers by sending an email to the IRS Office of

Refund Crimes at HQ-ORF@ci.irs.gov. All other suspicious activity should be reported by calling 1-800-829-0433.

You can also file Form 211, Application for Reward for Original Information, if you want to be considered for a

reward for information leading to the detection of violations of the Internal Revenue Code. Publication 733, Rewards 

for Information Provided by Individuals to the Internal Revenue Service, provides information about this program.
Need More Help?

Taxpayer Advocate Service

The Taxpayer Advocate Service is independent from the IRS and has increased

staff and authority to help solve difficult tax problems. Local Taxpayer Advocates

are available to help deal with unresolved problems with the IRS. Taxpayers are

assigned personal advocates who are ready to listen and address concerns quickly

and fairly. Call toll-free 1-877-777-4778 for the Taxpayer Advocate Service.

IRS Services For You

Access the IRS through the Internet. The IRS Web site at www.irs.gov can provide

answers to many questions, offer forms and publications for download and is

completely searchable by keyword. Additionally, some tax forms can now be

completed online. For information specifically for tax preparers, go to “Tax

Professionals” on the home page. Two email newsletters – Digital Dispatch and 

IRS Local News Net are available by clicking on “Subscription Services” within

the “Tax Professionals” section.

The latest information on EITC issues is always available at www.irs.gov/eitc.

The IRS provides various toll-free phone services. 

• To order current or prior year tax forms and publications, call 1-800-829-3676. 

• For questions related to individual taxes, call 1-800-829-1040.

• For questions related to business taxes, call 1-800-829-4933.

• For information pertinent to or help in resolving a client’s account-related

issues, call the IRS Practitioner Priority Line at 1-866-860-4259. 

Please note that: 

1) you will need appropriate written taxpayer authorization 

to discuss a client’s specific issues, and 

2) this line is NOT staffed to provide tax law assistance to 

tax practitioners. 

• To listen to pre-recorded messages covering various tax topics, call TeleTax 

at 1-800-829-4477.

• If you or a client has access to TTY/TTD equipment for the hearing impaired,

call 1-800-829-4059 to ask questions or to order forms and publications.

EDITOR’S NOTE

We welcome your 

comments on how to

make this a better toolkit

in future years. Please

send comments to:

Internal Revenue Service

Editor, Earned Income Tax Credit 

A Toolkit For Tax Professionals 

Pub 3107E

5000 Ellin Road, W:C:M

Room C4-162

Lanham, MD 20706

PAGE 16

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Center business card slits 

on folder pocket.