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Payments made by the Internal Revenue Service (IRS) to certain working individuals who are raising a dependent child and meet IRS requirements.

The Earned Income Tax Credit (EITC) is available either as a recurring advanced payment which the employer adds to the individual’s regular paycheck or as a lump sum payment at the end of the tax year.

Treatment: Excluded Income

The advanced EITC is included in the individual’s wages. Manually subtract the advanced EITC from the total wages.

Count lump sum EITC as a resource in the second month after receipt. See Earned Income Tax Credit in Part 413, Less Common Types of Resources.