What's Hot


  • EITC Awareness Day - January 31, 2014
  • Legal Same-Sex Marriages Recognized For Federal Tax Purposes
  • Connect Your Social Network to Increase EITC Awareness
  • Guide for Everything EITC for Individuals Online
  • Choosing a Tax Return Preparer

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EITC Awareness Day - January 31, 2014

The eighth annual EITC Awareness Day is January 31, 2014. Find out more on our Awareness Day page. 

Legal Same-Sex Marriages Recognized For Federal Tax Purposes

The U.S. Department of the Treasury and the Internal Revenue Service recently ruled they will treat same-sex couples, legally married in jurisdictions that recognize their marriages, as married for federal tax purposes. Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country is covered by the ruling. But, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Under the ruling, IRS will treat same-sex couples as married for all federal tax purposes where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit. Refer to Notice 2013–61, Application of Windsor Decision and Revenue Ruling 2013–17 to Employment Taxes and Special Administrative Procedures for Employers to Make Adjustments or Claims for Refund or Credit, for more information. Or, see IRS’s Frequently Asked Questions for same sex couples.

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Connect Your Social Network to Increase EITC Awareness

Visit our social network page for grab-and-go social media tools including EITC widgets, banner ads, podcasts, and more.

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Guide to Everything Earned Income Tax Credit for Individuals Online

Post a link to, or download this electronic guide for finding EITC information on line. P 4935,  Guide to Everything Earned Income Tax Credit for Individuals Online helps you find the information you need to determine eligibility for EITC and how to file accurate EITC claims. This publication describes a topic briefly and then provides a link to an on line resource for more information. We also have an electronic guide for return preparers, find the guide, P 4933, Tax Preparers Guide to Everything Earned Income Tax Credit Online here.

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Choosing a Return Preparer

IRS provides tips to taxpayers to ensure they are working with a reputable tax return preparer. Find the fact sheet titled "How to Choose a Tax Return Preparer and Avoid Preparer Fraud" on irs.gov or view the videos on Choosing a Tax Preparer , Choosing a Tax Preparer in American Sign Language or Elegir a un Preparador de Impuestos on YouTube.

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EITC and Due Diligence Made Easy DVD Online

Our EITC Due Diligence Made Easy DVD (IRS Publication 4926) is still available. It contains tools and resources to help you prepare tax returns. The DVD has information for 2012 but is still relevant for the following:

  • Links to the current EITC related forms and publications
  • The popular Due Diligence video clips form the tax forums
  • Basic EITC eligibility requirements
  • The Schedule C and Reconstructing Records training
  • Links to additional resources to make Due Diligence easy for you

Order your copy of the EITC Due Diligence DVD online (enter "4926" in the search box) or, call 1-800-829-3676 to place your order for up to five copies of Publication 4926. Need more copies? Send an email to us at eitc.program@irs.gov.

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Page Last Reviewed or Updated: 17-Jan-2014