Form W-5 states the eligibility requirements for an employee to receive
advance EIC (AEIC) payments from the employer.
Note: Effective January 1, 2011, the option for advance EIC payments has been eliminated. Individuals eligible for the EIC may still claim it on their personal income tax returns, but employers may no longer advance a portion of the credit with each paycheck.
Making advance AEIC
payments to an employee