<P> The GRAPHICAL plateau range for Married Filing Jointly continues for five thousand dollars longer than does the plateau for the other filing statuses and thus MFJ can be advantageous for some income ranges . Single, Head of Household, and Qualifying Widow (er) are all equally valid and eligible filing statuses for claiming EITC . The only disqualifying status is Married Filing Separately . However, a couple can file as Married Filing Jointly even if they lived apart for the entire year if legally married and both agree . </P> <P> A 2013 systematic review of the effect of in - work tax credits on health outcomes in adults conducted through the Cochrane Collaboration found no evidence for an effect of the EITC on health outcomes (except for mixed evidence favoring a reduction of tobacco smoking) in adults . However, the study concluded that further evidence is required to establish the effects of EITC on health outcomes with confidence . </P> <P> The direct cost of the EITC to the U.S. federal government was about $56 billion in 2012 . The IRS has estimated that between 21% and 25% of this cost ($11.6 to $13.6 billion) is due to EITC payments that were issued improperly to recipients who did not qualify for the EITC benefit that they received . For the 2013 tax year the IRS paid an estimated $13.6 billion in bogus claims . In total the IRS has overpaid as much as $132.6 billion in EITC over the last ten years . </P> <P> The direct fiscal cost of the EITC may be partially offset by two factors: any new taxes (such as payroll taxes paid by employers) generated by new workers drawn by the EITC into the labor force; and taxes generated on additional spending done by families receiving earned income tax credit . </P>

When does the earned income tax credit expire