EMPLOYER GUIDE. Earned Income Tax Credit

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1 EMPLOYER GUIDE Earned Income Tax Credit A COMPREHENSIVE GUIDE TO EDUCATING YOUR EMPLOYEES ABOUT TAX CREDITS AND FEDERAL BENEFITS THEY MAY HAVE EARNED 1

2 PROMOTING TAX CREDITS AND FEDERAL BENEFITS Did You Know? The U.S. Census Bureau reports that more Americans are living in poverty today than at any time since % of children under age 18 are living in low income families. Your employees and their families may be eligible for benefits that can help. 2

3 ELIGIBILITY REQUIREMENTS One of the largest benefit programs for working families is also one of the most overlooked tax credits. It s called the Earned Income Tax Credit and, as the name implies, it s for people who work for a living but do not make a lot of money. Some of your employees may be eligible to receive the Earned Income Tax Credit (EITC), and other credits and public benefits such as the Child Tax Credit (CTC), State Children s Health Insurance (SCHIP), Food Stamps, and the Low Income Home Energy Assistance Program (LIHEAP). These credits and benefits are based on income eligibility. Educating your employees about the Earned Income Tax Credit (EITC), Child Tax Credit, SCHIP, Food Stamps, and LIHEAP enables you to Build trust with employees by making them aware of these valuable resources Give your employees the ability to supplement their incomes Take ownership of the promotion of these tax credits and federal benefits within your own business Talk about these tax credits and benefits in staff meetings, post educational materials in the workplace, and make yourself available for employee questions. The information in this handy reference guide will help you educate your employees and show them how to keep more of what they earn. WHO IS ELIGIBLE? HOW MUCH CAN THEY RECEIVE? Earned Income Tax Credit Employees who meet the following criteria may be eligible to receive the Earned Income Tax Credit: If you have If you are not married and earned income under If you are married filing jointly and earned income under Your EITC refund may be up to No children $14,820 $20,330 $503 1 child $39,131 $44,651 $3,359 2 children $43,756 $49,186 $5,548 3 or more children 47,747 $53,267 $6,242 3

4 Investment income must be $3,200 or less for the tax year If married, couples must file jointly Must have a valid Social Security Number All qualifying* children must have a valid Social Security Number Cannot be the qualifying child of another person Must be a U.S. citizen or resident alien all year or a nonresident alien married to a U.S. citizen or resident alien and choose to file a joint return and be treated as a resident alien Cannot file Form 2555 or 2555-EZ (Foreign Income Exclusion) If the employee is not raising a child in his/her home, he or she must o Be between the ages of o Live in the United States for more than half the year, and o Not qualify as a dependent of another person Qualifying child is: o Biological children, stepchildren, grandchildren and adopted children o Brother, sister, stepbrother or stepsister as well as descendants of such relatives o Foster child placed with the employee by an authorized government or private placement agency or court o Must have live more than one-half of the tax year with the employee o Under age 19 or under age 24 if a full time student o Child of any age who has a permanent or total disability Child Tax Credit The Child Tax Credit is available to eligible taxpayers with qualifying children under 17 years of age. Amount: With the Child Tax Credit, you may be able to reduce your federal income tax by up to $1,000 for each qualifying child under age 17. Qualification: A qualifying child for this credit is someone who meets the qualifying criteria of seven tests: age, relationship, support, dependent, joint return, citizenship, and residence. o Age test: A child must have been under age 17 age 16 or younger at the end of the tax year. o Relationship test: The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister or a descendant of any of these individuals, which includes your grandchild, niece or nephew. An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption. o Support test: The child must not have provided more than half of his/her own support. 4

5 o Dependent test: You must claim the child as a dependent on your federal tax return. o Joint return test: The qualifying child cannot file a joint return for the year (or files it only as a claim for refund). o Citizenship test: the child must be a U.S. citizen, U.S. national or U.S. resident alien. o Residence test: The child must have lived with you for more than half of the tax year. There are some exceptions to the residence test, found in IRS Publication 972, Child Tax Credit. Limitations: The credit is limited if your modified adjusted gross income is above a certain amount. Married, filing a joint return - phase-out begins at $110,000 Married, filing a separate return phase-out begins at $55,000 For all other taxpayers, phase-out begins at $75,000. Additional Child Tax Credit: If the amount of your Child Tax Credit is greater than the amount of income tax you owe, you may be able to claim the Additional Child Tax Credit. For more information, see IRS Publication 972, available at or by calling 800-TAX-FORM ( ). TALKING POINTS TO EMPLOYEES What is the EITC? It s a refundable tax credit for eligible working people. It may offset some or all of the taxes workers may owe at tax time. Some workers may also get cash back through the EITC refund. Workers who qualify for the EITC, and claim it on their federal tax return, may receive a refund from the IRS even if their earnings were too small to owe income tax. If employees are eligible, or think they might be eligible, they should apply for it when they file your federal taxes. Free electronic tax preparation assistance is available at Volunteer Income Tax Assistance (VITA) sites. More information can be found at What is the Child Tax Credit? The Child Tax Credit is a nonrefundable credit that reduces the amount of taxes owed, based on the number of qualifying children per household. It may be as much as $1,000 per qualifying child, depending upon family income. 5

6 How can I take advantage of VITA free tax preparation sites? Volunteer Income Tax Assistance (VITA) sites in Erie County begin opening in late January. Find out where VITA sites are located by going to VITA sites provide your employees with free federal, state, and local income tax preparation assistance. Erie FREE Taxes provides several free tax preparation options to eligible tax filers residing in Erie County: VITA sites Employees with TY 2015 incomes of around $54,000, or less, can have their federal, state and local tax returns prepared, free, at a Volunteer Income Tax Assistance (VITA) site at a location convenient to them. Call to schedule an appointment at one of the more than 20 free tax preparation locations in the city and county of Erie. VITA Drop Off Service Filers leave their tax information at one of several locations and return a few days later to review and sign their completed tax returns. To find a location Drop Off location, call MyFreeTaxes online tax preparation. Employees can do their own federal and state tax returns online with MyFreeTaxes. Easy and convenient for filers with simple returns and an income of $60,000 or less. Support is available to help filers with any tax law questions they might have. To use MyFreeTaxes, simply go to and click on the MyFreeTaxes link. Is there a website that employees can visit to determine their eligibility for federally funded programs? All employees, not just those with low incomes, can use to check their eligibility for government programs. They will need to complete a free, easy-to-use, and confidential questionnaire. 6

7 Ideas For Promoting EITC Some relatively inexpensive ways you can alert your employees about the EITC include: Placing posters in employee break rooms; Posting a message on your company intranet site; Including an article in your company newsletter; Linking from your intranet site to EITC information on ; Sending an message to your workforce; Including a stuffer with your Form W-2 mail-out; Leveraging other internal communication channels; Including EITC information in new employee orientations Posters and brochures can be ordered online at What to Bring to the Tax Preparation Site If an employee is married filing jointly, both the employee and spouse must be present for the tax preparation process and sign applicable tax return documents. W-2s and other wage statements received from all employers for the tax year Social Security cards (photo copy is acceptable) for everyone in the household 7

8 listed on the tax return, including spouse, if applicable and children, grandchildren, relatives or foster children. The dates of birth for everyone listed on the tax return. Driver's licenses of the tax filers or other photo ID card. Last year's tax return, if available, as well as any additional items (such as mortgage statement Form 1098) that may impact the tax return. Any 1099 forms for the current tax year, for example, incomes from Social Security, Railroad Retirement, Unemployment, Interest, or Dividends. Day care co-pay statement including the social security number or EIN of the provider, the Providers name, and the day care address. Form 1098-T showing evidence of payment related to higher education. Form 1098-E interest statement related to student loans. For Direct Deposit of any refund, or for refund splitting between more than one bank account, a voided check is required for proof of account. If any of the following apply, bring documentation to the VITA tax site: o Adoption Expenses o Alimony paid or received o Any notices received from the IRS o Property Tax Bills o College Tuition and student loan interest statements (form 1098-T) o Additional forms of income such as: Prizes and awards, scholarships, lottery/gambling winnings. If any of the above-listed items are lost or unavailable, filers may still have their tax returns prepared. Call the IRS HelpLine at to find out how to obtain replacement documents. EMPLOYEE FINANCIAL STRESS MAY BE COSTING YOUR COMPANY Tips and Tools on How to Stop It The problem Personal financial stress is the top source of stress in the workplace, especially during difficult economic circumstances. Whether it results in reduced productivity, workplace 8

9 accidents, increased health costs or higher turnover, chances are your employee s financial stress is costing your business every month. Help is available The good news is that there are tools and resources available to help your employees manage their financial stress. Company -sponsored financial education is fast becoming a best practice among industry leaders who want a productive and profitable workforce. Educating Employees through Workshops and Ongoing Support To be most effective, employee financial education should be presented by unbiased, neutral professionals and should not require the purchase of any supplemental materials like books, videos or CDs. Workshops should be small and self-contained, allowing employees to play an active role in learning. Effective workshops should teach employees tools and techniques they can immediately begin using. Workshops are just one tool you can use to educate employees on how to be financially savvy. The websites below offer information on how to provide financial education for your employees as well as online tools employees can use to begin stretching their paychecks and getting out of debt. MyMoney.gov is the U.S. government s website dedicated to teaching all Americans the basics about financial education. The site offers free resources tailored specifically for employers to learn about the benefits you can offer your employees and your responsibilities as an employer Degrees of Financial Literacy is a free program of the nation s certified public accountants to help Americans understand their personal finances through every stage of life. April is Financial Literacy Month, but Money Management International, a national nonprofit credit counseling agency, offers Tools for Success, year-round materials that help educate your employees on making the most of their money, achieve financial wellness and reduce stress. Local Financial Literacy Programs, Online Tools and Resources Citizens Bank MoneyHelp is an easy-to-use online resource offering interactive tools and resources to help you gain control of your finances and give you peace of mind for the future. Erie Bank The Online Education Center offers free resources and tools to help better understand how to manage money, do online banking, stay on top of fraud alerts, calculate financial needs, and more. 9

10 Erie Federal Credit Union TeachMeAboutMoney.org, developed by Erie Federal Credit Union, has a variety of videos, tools, and printable worksheets to educate and encourage students and families to make smart decisions for investing, saving, and managing money so that everyone can lead a bright and successful financial future. Greater Erie Community Action Council (GECAC) Money Works for You is designed to increase the financial literacy of low-income working families. This program covers Banking Basics, Financial Planning, Budgeting and Saving, Credit Reports/Repair, and Educational Grants and Loans Through a series of 10 workshops the Financial Education Counseling program helps prospective homeowners learn the benefits and value of saving toward a goal of home purchase. Workshops include financial literacy counseling on budgeting, improving credit scores, and saving for the down payment on a home. GECAC will match 200% the participant's $2,000 saved within two years with $4,000 to be used as part of their down payment on the home purchase. Penn State Behrend Center for Financial and Consumer Outreach Penn State Behrend Center for Financial and Consumer Outreach (CFCO) has a variety of online tools, games, and resources for children, teens, and young adults. There are also links to online financial literacy programs for teens and young adults which cover the basics of budgeting, saving, investing, credit cards, etc. St. Martin Center St. Martin Center Housing Services provides housing education to those who wish to improve their current conditions through home ownership opportunities. This comprehensive program provides pre- and post-purchase counseling; fair housing and predatory lending information; lead paint education, awareness and assessment of dangers; much more. Stairways Behavioral Health Stairways Behavioral Health offers classes on setting and reaching financial goals by learning about budgeting, savings accounts, credit cards, loans, interest rates and the Earned Income Tax Credit AVOIDING PREDATORY PRACTICES Help Employees Receive Their Entire Refund When employees pay a commercial tax-preparation company to get their refunds 10

11 instantly, they end up paying for high-interest, short-term loans (up to 300 percent when annualized) with finance charges and preparation fees. Some check cashers, banks and tax preparers offer holiday loans in anticipation of the EITC refund. Other tax preparers offer tax refund debit cards, which especially appeal to the unbanked. Not all debit cards are created equal; some charge costly transaction fees that can significantly reduce tax refunds. By visiting a Volunteer Income Tax Assistance (VITA) Site, employees pay no charges for tax preparation and receive the full amount of their refunds, typically within 21 days, or sooner. Let your employees know they can call , or visit to find the location of a VITA site nearest them. 11

12 TAX CREDITS & FEDERAL BENEFITS CALENDAR Dates to Remember December/January Include tax credits and benefits education materials with paychecks and when distributing W-2 forms. Begin educating employees about Earned Income Tax Credit and Child Tax Credit through staff meetings and posted materials. VITA sites begin to open last week in January. Promote use of free tax preparation and advertise locations of VITA sites throughout Erie County. EITC Awareness Kick-Off Event: Super Saturday, the last Saturday in January. The official start of the filing season kicks off onsite at United Way of Erie County with free tax preparation (by appointment), light refreshments, and media coverage. February The peak number of tax refund claims are filed during February. March Make your final informative push before tax deadlines! Promote tax credits/federal benefits, and use of free tax preparation sites. Ongoing Include tax credits and federal benefit information in all new-employee orientation packets. WHAT MORE CAN EMPLOYERS DO? Promote 1 State Income Tax Forgiveness 12

13 Taxpayers who qualify for the federal Earned Income Tax Credit program may also qualify for Pennsylvania s Tax Forgiveness program. Nearly one in five Pennsylvania households qualifies for Tax Forgiveness. Depending on income and family size, workers may qualify for a refund or reduction of their Pennsylvania income tax liability with the state s Tax Forgiveness program. For example, a family of four (couple with two dependent children) can earn up to $34,250 and qualify for Tax Forgiveness. And a single-parent, two-child family with income of up to $27,750 can also qualify for Tax Forgiveness. Employees should be encouraged to see if they qualify for all or part of Tax Forgiveness when they file their state income tax return. More information can be found at 2 HELP Your employees access the convenience and advantages of having a bank account. 3 INFORM Your employees that the Earned Income Tax Credit and Child Tax Credit might serve as the beginning of a down payment on a home. Encourage employees to contact their mortgage lender for down payment assistance programs. 13

14 QUICK INFO Erie County VITA Site Locations United Way Erie FREE Taxes Eligibility for Government Programs 14

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