Notice 797 (Rev. December 2017) 3165 N797
User Manual: 3165
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(Rev. December 2017)
What Is the EIC?
The EIC is a refundable tax credit for certain workers.
What Is the Purpose of This Notice?
Your employer sent you this notice to make you aware of an
important federal tax benet. Even if you had no income tax withheld
from your wages during the year, you may be eligible for the EIC.
Cat. No. 63924Z
Notice 797
Notice 797 (Rev. 12-2017)
Department of the Treasury
Internal Revenue Service
Possible Federal Tax Refund Due to the
Earned Income Credit (EIC)
More Information
Refer to instructions for the tax return you are ling, Pub. 596, or
IRS.gov/EITC for details on the EIC. You can download IRS forms and
publications at IRS.gov/Forms, and you can get printed copies mailed
to you by going to IRS.gov/OrderForms or by calling 1-800-829-3676.
How Much Is the EIC?
How Do You Claim the EIC?
To gure out if you are eligible, see Pub. 596 or visit IRS.gov/EITC.
2. File a 2017 tax return (including Schedule EIC if you have
To claim the EIC, you must:
1. Be eligible for the EIC, and
If eligible, you can claim the EIC to get a refund even if you had
no tax withheld from your pay or owe no tax. For example, if you
had no tax withheld in 2017 and owe no tax but are eligible for a
credit of $800, you must le a 2017 income tax return to get the
$800 refund.
Most people qualify for free tax preparation. If you earned less
than $66,000, you can le for free online at IRS.gov/FreeFile. In
addition, IRS-certied volunteers can prepare your return for free
in person if you earned less than $54,000 or are age 60 or older.
To nd locations, visit IRS.gov/VITA or call 1-800-906-9887.
a qualifying child).
For 2017, the EIC can be as much as $3,400 if you have one
qualifying child; $5,616 if you have two qualifying children; $6,318 if
you have three or more qualifying children; and $510 if you have no
qualifying children.
