
Earned Income Tax Credit (EITC) participation rates among eligible workers without qualifying children remain substantially lower than participation rates among other EITC-eligible populations. As a result, many low-income workers fail to receive benefits for which they qualify. TAS approached the IRS Research Analysis and Applied Statistics function about studying whether additional outreach could increase participation among potentially eligible taxpayers who did not respond to the original CP27 notice. In the Objectives Report, TAS provides the key findings from this study.