The Earned Income Tax Credit variable (EEITC) collected in the SIPP 2014, Panel is an annual count of all people with a federal income tax filing status of ‘single’, ‘married filing jointly’, or ‘head of household’ who were not claimed as a dependent on someone else’s tax return and who satisfied the income screener questions regarding total family income being at 200 percent or below poverty and/or who reported participation in a means tested program for at least one month during the reporting year.

In Wave 1 of the 2014 SIPP, an issue was identified with the value of EEITC
(Did ... receive an Earned Income Tax Credit (EITC) on his/her income tax return?). In some cases, individuals were imputed EITC participation when they should have been assigned as not receiving EITC or not in universe.

 This error impacts 15,177 unweighted individuals in the Wave 1 public use file and was corrected in Wave 2 onward of the 2014 Panel. In order to accurately estimate EITC in Wave 1, data users should apply the following conditions to the Wave 1 public use data.

 if EEITC>0  and not(EFSTATUS in (1,2,4) and EDEPCLM ne 1) then EEITC=.N;  (10,030 individuals)
   else if EEITC=1 and EFOOD_TYPE1<0 then EEITC=2; (5,147 individuals)