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2019 SIPP: Incorrect Filing Status for Some Earned Income Tax Credit Recipients

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2019 SIPP: Incorrect Filing Status for Some Earned Income Tax Credit Recipients

The IRS does not allow married tax filers to receive the Earned Income Tax Credit (EITC) if they file their taxes “Married, filing separately”. For a small number of cases in the 2019 SIPP data, an editing error resulted in individuals having filing status “Married, filing separately” (EFSTATUS = 3) and receiving the EITC (EEITC = 1). Data users should be aware of these cases when doing analyses on EITC data.

Page Last Revised - October 8, 2021
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