The advance payment Earned Income Credit (EIC) Program provides a means for eligible employees to receive additional income at each period instead of waiting to file for refund when their annual Federal Income Tax returns are prepared. It is then the responsibility of eligible employees who wish to receive advance payments to give their employer a completed Form W-5 each year. The employer must then include these payments with wages paid to such eligible employees. Generally, the employer pays the amount of the advance EIC payments from withheld income and Social Security Taxes. 


Internal Revenue Service
U. S. Treasury Department
1-800-829-3676 (Forms)
1-800-829-1040 (General tax information)