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

Ciyata Coleman, Charles Hokayem, Sanghun (Eric) Kim, Ethan Krohn, Krishnan Patel and Dean Plueger

Working Papers from U.S. Census Bureau, Center for Economic Studies

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.

Keywords: Earned Income Tax Credit; Participation (search for similar items in EconPapers)
JEL-codes: H24 H31 (search for similar items in EconPapers)
Date: 2024-12
New Economics Papers: this item is included in nep-pbe and nep-pub
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https://www2.census.gov/library/working-papers/2024/adrm/ces/CES-WP-24-75.pdf First version, 2024 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:cen:wpaper:24-75

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