EITC

The Internal Revenue Service is seeing a sharp decline in returns so far this season.

Three members of the tax-writing House Ways and Means Committee have introduced bills to enhance the Earned Income Tax Credit, the American Opportunity Tax Credit and the Child Tax Credit.

Preparers who file a return claiming the credit without including a W-2 to substantiate the income may get a warning.

Eligibility expands for claiming the refundable tax credit, though taxpayers who claim it will face some delays before receiving their refunds.

Even though their income level may not require them to file, taxpayers with disabilities may still qualify for the credit, the tax service says.

The service has released its guidance for tax preparers on income tax refunds for 2017, including information on potential delays.