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EITC Participation Results and IRS-Census Match Methodology, Tax Year 2021

Author

Listed:
  • Ciyata Coleman
  • Charles Hokayem
  • Sanghun (Eric) Kim
  • Ethan Krohn
  • Krishnan Patel
  • Dean Plueger

Abstract

The Earned Income Tax Credit (EITC), enacted in 1975, offers a refundable tax credit to low income working families. This paper provides taxpayer and dollar participation estimates for the EITC covering tax year 2021. The estimates derive from an approach that relies on linking the 2022 Current Population Survey Annual Social and Economic Supplement (CPS ASEC) to IRS administrative data. This approach, called the Exact Match, uses survey data to identify EITC eligible taxpayers and IRS administrative data to indicate which eligible taxpayers claimed and received the credit. Overall in tax year 2021 eligible taxpayers participated in the EITC program at a rate of 78 percent while dollar participation was 81 percent.

Suggested Citation

  • Ciyata Coleman & Charles Hokayem & Sanghun (Eric) Kim & Ethan Krohn & Krishnan Patel & Dean Plueger, 2024. "EITC Participation Results and IRS-Census Match Methodology, Tax Year 2021," Working Papers 24-75, Center for Economic Studies, U.S. Census Bureau.
    • Handle: RePEc:cen:wpaper:24-75
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    File URL: https://www2.census.gov/library/working-papers/2024/adrm/ces/CES-WP-24-75.pdf
    File Function: First version, 2024
    Download Restriction: no
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    More about this item

    Keywords

    Earned Income Tax Credit; Participation;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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