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Earned Income Credit: Claimants' Credit Participation and Income Patterns, Tax Years 1990 Through 1994

GGD-97-69 Published: May 16, 1997. Publicly Released: Jun 16, 1997.
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Highlights

Pursuant to a congressional request, GAO provided information on taxpayers' participation in the Earned Income Credit (EIC), focusing on: (1) EIC claimants' patterns of claiming the credit; (2) changes in their income in the years following an EIC claim; and (3) their income and filing status after leaving the EIC.

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Auditing and Financial Management
Eligibility criteriaIncome statisticsIncome taxesTax creditTax refundsTax returnsTaxpayersEarned income tax creditData errorsDatabase management systems