The EITC notice must be furnished
within one week before or after, or at the same time, that the employer provides a Form W-2 to any
employee.
Louisiana:
In general,
all employers with 20 or more employees
must notify new
employees about the EITC at the
time of hire. These employers must also post a state EITC notice in the workplace.
Maine:
Employers must post and keep posted a copy of the EITC notice published
by the Bureau of Labor.
This notice is included in the Regulation of Employment poster.
Maryland:
On or before December 31 each year, all Maryland employers must provide electronic or written notice to an employee who may be eligible for the federal and Maryland EITC. Employers may choose to notify all their employees or just
those with income at or below the maximum for EITC eligibility. Go to the Maryland state website to obtain this year’s notice.
New Jersey:
All employers must give written notice to employees who
may be eligible for the federal and/or state EITC each year. The notice must be provided
between January 1 and February
15. The required notice is available here. Employers
must notify employees, ages 18 and over, whom they know or reasonably believe
may be eligible for the federal credit and/or NJ EITC, based on each employee’s
prior year wages.
Oregon:
All Oregon employers must notify their employees about
the federal and state EITC each year. The
notice must be provided with the employee’s W-2 and must:
Be in English and in the language the employer typically uses to communicate with the employee.
Include website
addresses for the Internal Revenue
Service and the Oregon Department of Revenue where the employee can find information about the
state and federal EITC.
A sample notice
is available here.
Philadelphia:
Employers in Philadelphia are required to give their
employees information about the federal
EITC at the same time they provide the form W-2
or 1099 each year. The requirement applies to any employee residing or working
in Philadelphia. Employers in
Philadelphia are required to provide a notice to their employees each year
about the programs below:
In March 2022, the city amended the law to also require
information on the city’s Wage Tax Refund and the federal Child Tax Credit. The
amended version of the notice is called the Tax Liability Reduction Eligibility Notice
and must be provided by February 15 each year. The amendments take effect as soon as the Tax Liability Reduction
Eligibility Notice is made available by the Philadelphia Department of Revenue on its website. (As of October
2025, the Tax Liability Reduction Eligibility Notice is not posted on the phila.gov website).
Note: Under current
law, Philadelphia employers
are also required
to give an income-based Wage Tax
refund petition form to employees by February 1 each year.
Texas:
All Texas employers
must notify their employees
of the federal EITC no
later than March 1 of each year. An employer may provide the notice
in any of the following ways:
In person
Electronically at the employee’s last known email address
Through a flier included
with a pay stub (wage
statement), in paper or electronic form.
By first-class U.S. mail to the employee’s last known address.
Employers may use IRS Notice 797 or a written statement with the same wording as IRS Notice
797 when notifying employees.
Virginia:
All employers must post notices
in the workplace about the federal EITC and the state Credit for Low- Income taxpayers. The notices must
be posted in the same location where other employee notices required by state
or federal law are posted. The required notices are available here.