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IRS.gov Website
Publication 926
taxmap/pubs/p926-004.htm#en_us_publink100086755

What Do You Need To Know About the Earned Income Credit?(p7)

rule
Certain workers can take the earned income credit (EIC) on their federal income tax return. This credit reduces their tax or allows them to receive a payment from the IRS.You also may have to give your employee a notice about the EIC.
taxmap/pubs/p926-004.htm#en_us_publink1000251036

Advance payment of earned income credit (EIC).(p7)

rule
The option of receiving advance payroll payment of EIC expired on December 31, 2010. Individuals eligible for EIC in 2011 can still claim the credit when they file their federal income tax return. Individuals who received advance payments of EIC in 2010 must file a 2011 federal income tax return.
taxmap/pubs/p926-004.htm#en_us_publink100086757

Notice about the EIC.(p7)

rule
Copy B of the 2011 Form W-2, Wage and Tax Statement, has a statement about the EIC on the back. If you give your employee that copy by January 31, 2012 (as discussed under Form W-2, on page 9), you do not have to give the employee any other notice about the EIC.
If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items.
  1. A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2.
  2. Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC).
  3. Your own written statement with the same wording as in Notice 797.
If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2011 EIC by January 31, 2012. If Form W-2 is not required, you must notify the employee by 
February 7, 2012.
You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2011 wages are less than $36,052 ($41,132 if married filing joint).