The Earned Income Credit (EIC) is a refundable tax credit for certain workers.  Employers must notify each employee who worked at any time during the year and from whose wages income tax was not withheld about the EIC. However, employers do not have to notify any employee who claimed exemption from withholding on Form W-4, Employee’s Withholding Allowance Certificate.  For details please refer to: IRS DOT Notice 1015