# Earned Income Credit for Taxable Years Beginning After December 31, 1978
> **IRS** · Final regulations. · Published 2003-03-06 · Effective 2003-03-06 · 68 FR 10655
## Document
- **Document number:** 03-5339
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 10655
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-03-06
- **Effective date:** 2003-03-06
- **Treasury docket:** TD 9045
## Abstract

This document contains final regulations relating to the earned income credit. The regulations reflect changes in the law since the existing regulations were published in the Federal Register on March 13, 1980. Due to subsequent statutory changes in the applicable tax law, substantial portions of the regulations are no longer in conformity with current law. Accordingly, portions of the existing regulations are removed. These regulations apply to individual taxpayers claiming the earned income credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/06/03-5339/earned-income-credit-for-taxable-years-beginning-after-december-31-1978)
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