Earned Income Tax Credit Pre-Certification   Updated July 23, 2003

Editor's Note:
On June 13, 2003, the IRS released a revised version of the EITC pre-certification forms and requirements and announced a request for public comment on them. The current Center on Budget and Policy Priorities reports and materials on this issue in this Special Report Series (except for the report “What is the Magnitude of EITC Overpayments?”) are based on the prior version of these IRS forms and requirements. These Center reports will be revised to reflect the material the IRS unveiled on June 13. The changes the IRS has made are substantial. Nevertheless, we continue to have significant concerns about the impact of this program on low-income taxpayers.

The IRS’ June 13 announcement, additional IRS materials, and the new IRS draft Form 8836 may be found on the IRS website at the "Newsroom," www.irs.gov. The materials include the address where public comments should be sent.

One of the two previous IRS pre-certification forms — the relationship form, Form 8856 — has now been dropped by the IRS. The IRS pre-certification program now relates only to verification of residency. The residency form, Form 8836, will be sent to the 45,000 filers in August.

Issues To Consider In Assessing IRS' Proposals Regarding EITC Pre-Certification [PDF]

CBPP Comments on the EITC Pre-Certification Procedure as Submitted to the IRS [PDF]

New IRS "Pre-Certification" Requirements Could Prevent Many Eligible Families from Receiving the Earned Income Tax Credit [PDF]

The New Procedures For The Earned Income Tax Credit [PDF]

What Is The Magnitude Of EITC Overpayments?

Recommendations To The IRS On Its EITC Pre-Certification Initiative [PDF]