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         Department of the Treasury 
         Internal Revenue Service

Notice 797
(Rev. December 2022)
Possible Federal Tax Refund Due to 
the Earned Income Credit (EIC)

What Is the EIC? 
The EIC is a refundable tax credit for certain workers. 
What Is the Purpose of This Notice? 
Your employer sent you this notice to make you aware of an 
important federal tax benet. Even if you had no income tax 
withheld from your wages during the year, you may be 
eligible for the EIC. 
How Much Is the EIC? 
For 2022, the EIC can be as much as $3,733 if you have one 
qualifying child who has a valid SSN; $6,164 if you have two 
qualifying children who have valid SSNs; $6,935 if you have 
three or more qualifying children who have valid SSNs; and 
$560 if you have no qualifying children who have a valid 
SSN.
How Do You Claim the EIC? 
To claim the EIC, you must: 
1. Be eligible for the EIC, and
2. File a 2022 tax return (including Schedule EIC if you 
have a qualifying child).
To gure out if you are eligible, see Pub. 596 or visit 
IRS.gov/EITC.
If eligible, you can claim the EIC to get a refund even if 
you had no tax withheld from your pay or owe no tax. For 
example, if you had no tax withheld in 2022 and owe no tax 
but are eligible for a credit of $800, you must le a 2022 
income tax return to get the $800 refund. 
Most people qualify for free tax preparation. If you earned 
less than $73,000, you can le for free online at 
IRS.gov/FreeFile  . In addition, IRS-certied volunteers can 
prepare your return for free in person if you earned less than 
$60,000 or are age 60 or older. To nd locations, visit 
IRS.gov/VITA or call 800-906-9887.
More Information 
Refer to instructions for the tax return you are ling, 
Pub. 596, or IRS.gov/EITC for details on the EIC. You can 
download IRS forms and publications at IRS.gov/Forms  ,
and you can get printed copies mailed to you by going to 
IRS.gov/OrderForms or by calling 800-829-3676. 

                                  Notice 797 (Rev. 12-2022)
                                          Cat. No. 63924Z






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