The Earned Income Tax Credit (EITC) was enacted by President Gerald R. Ford in 1975. Working families with incomes equal to 200 percent of the national poverty level or less are entitled to a refundable federal income tax credit. Some states also provide similar tax relief. The following resources will help you understand who qualifies and how to find tax preparation assistance.

Toolkits

The Internal Revenue Service (IRS) provides an online toolkit that is available in English and Spanish. This resource clearly describes the EITC eligibility requirements and offers tips for selecting a tax preparer.

The IRS Web site has a special page on free tax preparation. You can call toll free 800-829-1040 to locate the nearest IRS Volunteer Income Tax Assistance site.

The Center on Budget and Policy Priorities publishes the 2005 Earned Income Tax Credit Outreach Kit. Informational flyers are available in English and Spanish.

The Children's Defense Fund (CDF) has engaged in a national effort to make sure that working families and children receive the benefit of this tax relief. CDF's Tax and Benefits Outreach offers information on the EITC and the Child Tax Credit.

The National Tax Assistance for Working Families Campaign was a 2004 initiative that tried to help people launch awareness campaigns in their communities. National foundations have supported similar projects for the 2005 year, including:

Annie E. Casey Site, Family Economic Success

National Community Tax Coalition

Center for Economic Progress

The National Women's Law Center (NWLC) is engaged in a Tax Credits Outreach Campaign. This section of NWLC's Web site provides bilingual (English and Spanish) resources for individuals as well for advocates to educate others about the EITC and the Child Tax Credit.

Research

The Brooking Institution released New Data Show Benefits of EITC in 2005-06 Congressional Districts-Counts of tax filers claiming the Earned Income Tax Credit in tax year 2002, and total EITC dollars claimed, are now available for the 109th Congressional Districts.

The Coalition on Human Needs devotes a page on its Web site to research and policy analysis on the EITC.