Notice of federal and California Earned Income Tax Credit
EITC Notice Contents
IRS Notice 797
In addition to the notice required by R&T section 19854(a), the Code requires informing employees of IRS Notice 797. The Notice 797 is included in the Tax Information Booklet. It describes the Federal Earned Income Credit (EIC a.k.a. EITC) program, how much credit may be available, how to claim the credit, and how to obtain additional information about the credit.
Important Message from the IRS
This publication is included in the Tax Information Booklet. This publication covers EITC income thresholds, qualifying children, and other refundable tax credits.
IRS Qualifying Child Rules & Tie-breaker Rules
The Tax Information Booklet also includes the IRS’ child qualifying rules pertaining to relationship, age, residency and tax filing status. It also provides information about which parent may claim the credit, when a child qualifies for more than one person and the tie-breaker rules.