Department of the Treasury 
            Internal Revenue Service

Notice 1015
(Rev. December 2023)
Have You Told Your Employees About the 
Earned Income Credit (EIC)?

What Is the EIC?                                                        must notify the employee within 1 week of the date the substitute 
The EIC is a refundable tax credit for certain workers.                 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 by the 
Which Employees Must I Notify About the EIC?                            date Form W-2 is required to be given. If Form W-2 is not required, you 
You must notify each employee who worked for you at any time during     must notify the employee by February 5, 2024.
the year and from whose wages you did not withhold income tax.          You must hand the notice directly to the employee or send it by 
However, you do not have to notify any employee who claimed             rst-class mail to the employee’s last known address. You will not meet 
exemption from withholding on Form W-4, Employee’s Withholding          the notication requirements by posting Notice 797 on an employee 
Certicate.                                                             bulletin board or sending it through ofce mail. However, you may want 
Note: You are encouraged to notify all employees whose wages for        to post the notice to help inform all employees of the EIC. You can 
2023 are less than $63,398 that they may be eligible for the EIC.       download copies of the notice at www.irs.gov/FormsPubs. Or you can 
How and When Must I Notify My Employees?                                go to www.irs.gov/OrderForms to order it. 
You must give the employee one of the following.                        How Will My Employees Know if They Can
• The IRS Form W-2, Wage and Tax Statement, which has the required      Claim the EIC?
information about the EIC on the back of Copy B.                        The basic requirements are covered in Notice 797. For more detailed 
• A substitute Form W-2 with the same EIC information on the back of    information, the employee needs to see Pub. 596, Earned Income 
the employee’s copy that is on Copy B of the IRS Form W-2.              Credit (EIC), or the Instructions for Forms 1040 and 1040-SR.
• Notice 797, Possible Federal Tax Refund Due to the Earned Income 
Credit (EIC).                                                           How Do My Employees Claim the EIC?
                                                                        Eligible employees claim the EIC on their 2023 tax return. Even an 
• Your written statement with the same wording as Notice 797.           employee who has no tax withheld from wages and owes no tax may 
If you give an employee a Form W-2 on time, no further notice is        claim the EIC and ask for a refund, but they must le a tax return to do 
necessary if the Form W-2 has the required information about the EIC    so. For example, if an employee has no tax withheld in 2023 and owes 
on the back of the employee’s copy. If you give an employee a           no tax but is eligible for a credit of $800, they must le a 2023 tax return 
substitute Form W-2, but it does not have the required information, you to get the $800 refund.
                                                                                                                     Notice 1015 (Rev. 12-2023)
                                                                                                                              Cat. No. 20599I