Required Notice to Employee About Earned Income Credit (EIC)(p79)

You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. You meet the notification requirement by giving each employee any of the following.

• Form W-2, which contains EIC notification on the back of Copy B.
• A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2.
• Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC).
• Your own written statement with the exact wording of Notice 797.

For more information, see Publication 51 (Circular A).