TAP A04-038

EITC Notice 79A Revision

Statement of Issue:

The EITC Committee was asked to review and provide comments on the revised Notice 79A, which is used to inform taxpayers that they are banned from taking the Earned Income Credit for two years.

Proposal:

The EITC Committee provided line-by-line suggestions for improving the form along with several general suggestions, including to clarify the explanation of how to determine to which years the two-year ban applies.

EITC Director reported that two of the Committee’s recommendations were incorporated into the latest revision of Notice 79A, and other Committee recommendations are under consideration.