United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2004-12-30 monographic deposited born digital 57 p. GA 1.13:GAO-05-92 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-92 P0b002ee180374b45 f:d0592 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-05-92 machine generated eng fdlp REPORT GAOREPORTS-GAO-05-92 GAO-05-92 Appropriated funds Eligibility determinations Evaluation methods Income taxes Internal controls Noncompliance Overpayments Program evaluation Tax administration Tax credit Tax returns Taxpayers Earned Income Tax Credit Other Written Product A15036

Research has shown that the Earned Income Tax Credit (EITC) has helped lift millions of individuals out of poverty. In recent years, the Internal Revenue Service (IRS) has paid approximately $30 billion annually to about 20 million EITC recipients. However, the program also has experienced a high rate of noncompliance. IRS estimated that EITC overclaim rates for tax year 1999, the most recent data available, were between 27 and 32 percent of dollars claimed or $8.5 billion and $9.9 billion, respectively. We were asked to describe the three tests IRS has begun to reduce overclaims and how the funds appropriated for them were spent; assess how well IRS implemented the tests and describe planned refinements for the 2005 tests; and assess whether IRS's evaluation plans had sufficient documented detail to facilitate managerial review and stakeholder oversight and describe the status of the 2005 evaluation plans. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-92/html/GAOREPORTS-GAO-05-92.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-92/pdf/GAOREPORTS-GAO-05-92.pdf GAO-05-92 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-92 Other Written Product GAO-05-92; Earned Income Tax Credit: Implementation of Three Tests Proceeded Smoothly, But Tests and Evaluation Plans Were Not Fully Documented; Appropriated funds Eligibility determinations Evaluation methods Income taxes Internal controls Noncompliance Overpayments Program evaluation Tax administration Tax credit Tax returns Taxpayers Earned Income Tax Credit Title 26 Section 32 26 U.S.C. 32 Volume 111 Page 788 111 Stat. 788 Volume 113 Page 1860 113 Stat. 1860 Volume 115 Page 38 115 Stat. 38 Volume 118 Page 3 Volume 118 Page 1166 118 Stat. 3 118 Stat. 1166 Public Law 105-34 Public Law 106-170 Public Law 107-16 Public Law 108-199 Public Law 108-311