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Federal IRS Earned Income Credit (EIC) Notice 797 Poster
The IRS Earned Income Credit (EIC) Notice 797 is a workplace posters poster by the Federal Department Of Labor. This is an optional poster, so while it is recommended that you post this if it is relevant to your employees, you are not required to by the Department Of Labor.
This IRS document, which is updated yearly, notifies employees of their potential to receive a Federal tax refund via the Earned Income Tax Credit (EIC), a refundable tax credit available for certain workers.
The back of IRS Form W-2 includes information about the EIC. If Form W-2 is required to be delivered to an employee, but is not provided on time, the employer MUST deliver the employee (in person or by mail) a copy of Notice 797 by the date Form W-2 is required to be given.
Note that while posting Notice 797 in a common area is not sufficient to meet IRS delivery requirements, it is recommended to post a copy of this notice in order to help inform employees of this tax credit availability.
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(Rev. December 2022) Cat. No. 63924Z Notice 797 Notice 797 (Rev. 12-2022) Department of the Treasury Internal Revenue Service Possible Federal Tax Refund Due to the Earned Income Credit (EIC) 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 beneft. Even if you had no income tax withheld from your wages during the year, you may be eligible for the EIC. How Much Is the EIC? For 2022, the EIC can be as much as $3,733 if you have one qualifying child who has a valid SSN; $6,164 if you have two qualifying children who have valid SSNs; $6,935 if you have three or more qualifying children who have valid SSNs; and $560 if you have no qualifying children who have a valid SSN. How Do You Claim the EIC? To claim the EIC, you must: 1. Be eligible for the EIC, and 2. File a 2022 tax return (including Schedule EIC if you have a qualifying child). To fgure out if you are eligible, see Pub. 596 or visit IRS.gov/EITC. 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 2022 and owe no tax but are eligible for a credit of $800, you must fle a 2022 income tax return to get the $800 refund. Most people qualify for free tax preparation. If you earned less than $73,000, you can fle for free online at IRS.gov/FreeFile. In addition, IRS-certifed volunteers can prepare your return for free in person if you earned less than $60,000 or are age 60 or older. To fnd locations, visit IRS.gov/VITA or call 800-906-9887. More Information Refer to instructions for the tax return you are fling, 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 800-829-3676.
Other Federal Labor Law Posters
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There are an additional 45 optional and mandatory Federal labor law posters that may be relevant to your business. Be sure to also print all relevant state labor law posters, as well as all mandatory federal labor law posters.
View all 46 Federal labor law posters
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- Original poster PDF https://www.irs.gov/pub/irs-pdf/n797.pdf , updated December 2022
- Federal Labor Law Posters at https://www.dol.gov/general/topics/posters
- Federal Department Of Labor
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