You must hand the notice directly to the employee or send
it by First-Class Mail to the employee’s last known address.
You will not meet the notification requirements by posting
Notice 797 on an employee bulletin board or sending it
through office mail. However, you may want to post the
notice to help inform all employees of the EIC. You can get
copies of the notice from the IRS website at www.irs.gov or
by calling 1-800-829-3676.
(Rev. December 2007)
What Is the EIC?
● A substitute Form W-2 with the same EIC information on
the back of the employee’s copy that is on Copy B of the
IRS Form W-2.
If you are required to give Form W-2 and do so on time,
no further notice is necessary if the Form W-2 has the
required information about the EIC on the back of the
employee’s copy. If a substitute Form W-2 is given on time
but does not have the required information, you must notify
the employee within 1 week of the date the substitute 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 date Form W-2 is required to be given. If
Form W-2 is not required, you must notify the employee by
February 7, 2008.
Have You Told Your Employees About the
Earned Income Credit (EIC)?
Which Employees Must I Notify About the EIC?
You must notify each employee who worked for you at any
time during the year and from whom you did not withhold
income tax. However, you do not have to notify any
employee who claimed exemption from withholding on
Form W-4, Employee’s Withholding Allowance Certificate.
● The IRS Form W-2, Wage and Tax Statement, which has
the required information about the EIC on the back of
● Notice 797, Possible Federal Tax Refund Due to the
Earned Income Credit (EIC).
● Your written statement with the same wording as
How and When Must I Notify My Employees?
You must give the employee one of the following:
Note. You are encouraged to notify each employee whose
wages for 2007 are less than $39,783 that he or she m