Filling the Gaps
Earned Income Credit

Earned income credit is a federal program to assist low income working adults. Parents with children who qualify for the program receive a tax credit with each paycheck. People without children who qualify (and are over 25) can receive a tax credit with their annual 1040 tax return.

Who qualifies

To qualify, all participants must:

  • Have earned income (be working and receive a W-2). Nontaxable military pay, workfare payments, earnings while an inmate, or disability insurance do not count as earned income.
  • Have a valid social security number
  • Cannot file married, filing separately
  • Cannot be a qualifying child of another person
  • Must be a U.S. citizen or resident alien all year
  • Cannot have investment income greater than $2,800 or foreign earned income
  • Have income that is less than:
  • Single Joint
    1 qualifying child 39,131 44,651
    2 qualifying children 44,454 49,974
    More than 2 children 47,747 53,267
    No children 14,820 20,330

    What to do

    If an employee qualifies for earned income credit and has a child, the employer should contact the IRS at 800 829-1040. for information on how to provide the employee a tax credit with their paychecks.

    If an employee qualifies, but has no child, the employee should contact the IRS at 800 829-1040. for information on claiming the tax credit at year-end.

    Questions? Call the IRS information hotline (800) 829-4933 or visit For forms, call (800) 829-3676 or obtain them online at

Required Posters

Leave some space on your walls...the government requires you to post the notices included here. Before hanging them on your wall, read them and if you have questions, call the number on the poster or the office listed below.

Equal Opportunity

Federal Equal Employment Opportunity is the Law Poster Guarantees fair employment for handicapped workers and Vietnam veterans, and prohibits discrimination due to age (40 or older), sex, racial or national origin.

To order a free poster online, visit or call (800) 669-3362. For discrimination information, visit or call the Federal Equal Opportunity Employment Commission Office at (800) 669-4000.


OSHA Safety and Health Protection on the Job Poster

An overview of the safety requirements, inspections and complaint procedures.

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No Smoking Signage

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Notice of Workers Compensation Carrier

May be obtained from your workers compensation carrier.

Minimum Wage and Pay

Federal Minimum Wage Poster

This poster must be posted, but the information only applies if state standards do not exist or are lower than federal standards.


Rights of Employees who have, will or are serving in Military

Employers may not discriminate or retaliate against any employee who has, will or is serving in the military. If you offer health insurance coverage, employees have the right to continue the existing coverage for up to 24 months while in the military.

Click here for the poster. For more information, visit or call (800) 336-4590.

Polygraph Protection Poster

Generally excludes employers from requiring or requesting employees to take lie detector tests before or during employment. Allows polygraph testing for specific industries or where someone is reasonably suspected of workplace theft or embezzlement.

To obtain the poster, visit Call the Federal Equal Opportunity Employment Commission Office

Not contained here

Federal Family Medical Leave Act poster for businesses with 50 or more employees.