The IRS estimates that as many as 1.5 million people with disabilities miss out on this credit because they fail to file a tax return. Many of these non-filers fall below the income threshold requiring them to file.

Even if to qualify for EITC the taxpayer must have earned income (usually either from a job or from self-employment) taxpayers who retired on disability can also count as earned income any taxable benefits they receive under an employer’s disability retirement plan. These benefits remain earned income until the disability retiree reaches minimum retirement age. We should emphasize that Social Security benefits or Social Security Disability Income (SSDI) do not count as earned income.

People with disabilities are often concerned that a tax refund will impact their eligibility for one or more public benefits, including Social Security disability benefits, Medicaid, and Food Stamps.

The law is clear that tax refunds, including refunds from tax credits such as the EITC, are not counted as income for purposes of determining eligibility for benefits. This applies to any federal program and any state or local program financed with federal funds.

Also worth mentioning is that taxpayers may claim a child with a disability or a relative with a disability of any age to get the credit if the person meets all other EITC requirements.

A grandparent who is working and has a grandchild who is a qualifying child living with him or her may qualify for the EITC, even if the grandparent is 65 years of age or older. Generally, to be a qualified child for EITC purposes, the grandchild must meet the dependency requirements. Special rules and restrictions apply if the child’s parents or other family members also qualify for the EITC.

You can use the EITC Assistant on IRS.gov to determine eligibility, estimate the amount of credit and more, or you can figure out the credit yourself by using the Earned Income Credit Worksheet (EIC Worksheet) in the instruction booklet for Form 1040, Form 1040A, or Form 1040EZ, and the Earned Income Credit (EIC) Table in the instruction booklet.

Many EITC filers will get their refunds later this year than in past years. That’s because a new law requires the IRS to hold refunds claiming the EITC and the Additional Child Tax Credit (ACTC) until mid-February. The IRS cautions taxpayers that these refunds likely will not start arriving in bank accounts or on debit cards until the week of February 27. Taxpayers claiming the EITC or ACTC should file as soon as they have all of the necessary documentation together to prepare an accurate return. In other words, file as they normally would.

Whether you qualify yourself or know somebody else who does, please remember that the only way to receive this credit is to file a return and claim the EITC.