M E M O R A N D U M

IM-46  03/16/00  EARNED INCOME TAX CREDIT REFERRAL FORM-MAN REV #7


SUBJECT:
EARNED INCOME TAX CREDIT REFERRAL FORM
FORMS MANUAL REVISION #7:  FORM IM-101E AND INSTRUCTIONS
 
DISCUSSION:
Many of our participants who are employed or becoming employed may be eligible for the Earned Income Tax Credit (EITC). The EITC is a federal income tax credit for working families with lower income. The EITC helps to offset some of the increases in living expenses and social security taxes.

The community action agencies have agreed to work with the families we serve to determine possible eligibility for the EITC. We developed a referral form, IM-101E, Earned Income Tax Credit Referral, to facilitate this process for food stamp households. Use the IM-101E to refer food stamp households to local community action agencies. The community action agency contacts the household and determines eligibility for the EITC.

The referral form contains an option in which the applicant may decide whether or not s/he wishes to have a referral made by our agency in his/her behalf.  After making a selection, s/he and the caseworker sign the form and, if appropriate, make the referral. Because of confidentiality, food stamp policy requires signature by the household prior to making a referral to the community action agency. For other Income Maintenance programs, the EITC referral form (IM-101E) is not required.

Referrals to the community action agencies are not limited to food stamp participants.  During each contact with the household, discuss the EITC with him/her and refer to the local community action agency if appropriate. Currently, listings of closed Temporary Assistance cases are being provided to the community action agencies to initiate contact regarding EITC eligibility. 
Policy regarding EITC has not changed. Refer to IMNL 1115.015.70 for food stamp policy on EITC payments.

Attached to this memorandum is a copy of the IM-101E, Earned Income Tax Credit Referral form and instructions, and a listing of the community action agencies located in each area.

An initial supply is being sent to each county office.  Request an additional supply of the IM-101E through normal channels.
 
NECESSARY ACTION:
  • Review this memorandum with all appropriate staff.

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  • Use the IM-101E to refer individuals to local community action agencies.

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  • File the IM-101E, Earned Income Tax Credit Referral form and instructions in the IM Forms Manual.

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  • Order a supply of the IM-101E, Earned Income Tax Credit Referral, through normal procedures.
    • BJK
    Attachments
    Distribution #3
    (Form not available online, hard copy only.)
    [ Memorandum Table of Contents ]