Earned Income Tax Credit Public Law 107-16

To help EITC-eligible individuals get the credit without having to pay tax preparation fees to commercial tax preparers, the IRS has created an outreach initiative called SPEC (Stakeholder Partnerships, Education, and Communication), which partners with national and local organizations that serve EITC-eligible populations. Together with its community partners, the IRS helps to provide tax awareness, free tax preparation assistance, and financial literacy through initiatives such as the Volunteer Income Tax Assistance (VITA) program or the Tax Counseling for the Elderly (TCE) program.