The EITC is a tax credit for people who work but do not earn high incomes. More than 32,000 Central Illinoisans got more than $61 million in EITC benefits last year from their 2008 returns, the IRS said. In McLean County, the average EITC benefit for the 8,667 recipients was $1,927.

But 20 to 25 percent of those eligible for EITC do not claim it, many because they don't think they qualify or aren't aware of the credit, said David Williams, director of electronic tax administration and refundable credits.

"EITC awareness is so important now because people who were laid off last year or who went from full-time to part-time work may be eligible for the credit for the first time," said IRS Illinois spokeswoman Sue Hales. "The EITC could substantially increase their refunds."

To qualify, taxpayers must file a return and meet certain income requirements. Married filing jointly claimants with two qualifying children, for example, must make less than $45,295.

New this year is a category for those with three qualifying children, part of federal stimulus spending.

Williams said a common misconception is that you need children to qualify for EITC. The IRS said those who fail to claim the credit also include people whose income falls below the normal threshold to file a return, farmers, rural residents, the disabled and nontraditional families.

Five IRS offices, including one in Springfield, will be open on three Saturdays (today, Feb. 6 and Feb. 20) to help EITC-eligible claimants.

Also through April 15, Chicago-based Center for Economic Progress is again running free tax help, run by trained volunteers, at three Twin City locations:

--Bloomington Housing Authority, 104 E. Wood St.; 5:30 to 8 p.m. Mondays and Wednesdays, and 9:30 a.m. to 12 p.m. Saturdays.

--Mid-Central Community Action, 1301 W. Washington St., Bloomington; 9 a.m. to 3 p.m. and 5 to 7 p.m. Mondays.

--Heartland Community College, 1500 W. Raab Road, Normal. Tuesdays and Thursdays, 5 to 8 p.m., and 9 a.m. to 3 p.m. Fridays.

To find a volunteer tax site near you, call the IRS at 800-906-9887.

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Income limits

To qualify for the Earned Income Tax Credit, your earned income and adjusted gross income (AGI) must each be less than:

--$43,279 ($48,279 married filing jointly) with three or more qualifying children. Maximum credit $5,657.

--$40,295 ($45,295 married filing jointly) with two qualifying children. Max credit $5,028.

--$35,463 ($40,463 married filing jointly) with one qualifying child. Max credit $3,043.

--$13,440 ($18,440 married filing jointly) with no qualifying children. Max credit $457.

SOURCE: IRS