NCT06146621

Targeting Access and Knowledge of Earned Income Tax Credit (EITC) Utilization and Policies

• Status: Completed
• Phase: N/A
• Study type: Interventional
• Enrollment: 84 (actual)
• Sponsor: Harvard School of Public Health (HSPH) · Academic / Other
• Sex: Female
• Age: 18 Years – 64 Years
• Healthy volunteers: Accepted

Summary

The earned income tax credit (EITC) is the largest United States poverty alleviation program, providing up to $6,600 for working families as a tax refund. Prior studies have shown the EITC's benefits for social outcomes and health. Effects are even more significant for single mothers and Black women. Despite these known benefits, 20%-33% of eligible individuals do not receive benefits, leaving $7 billion unclaimed annually. The Targeting Access and Knowledge of EITC Utilization and Policies (TAKE-UP) Study is a pilot randomized controlled trial that will develop and test the feasibility of several culturally tailored, scalable interventions to increase the take-up of the EITC among participants in the Special Supplemental Food Program for Women, Infants, and Children (WIC).

Conditions

• Mental Health Issue
• Food Security
• Well-being

Interventions

Type	Name	Description
BEHAVIORAL	Low-touch text messaging	To address families' lack of awareness of the Earned Income Tax Credit (EITC) and the ways they may benefit from filing taxes, one study arm will receive low-touch text messages. These act in part by increasing awareness of programs and eligibility rules and in part as reminders to overcome limited attention to filing. Study participants receiving this intervention will receive behavioral science-informed text messages in English or Spanish from WIC that inform them about the EITC throughout tax season (i.e., January-April) 2024. We will personalize message contents (e.g., EITC benefit size mentioned in message based on participant income, marital status, and number of dependents) due to suggestive evidence that a tailored, individualized text message has the potential to be effective
BEHAVIORAL	Personal tax filing support	Participants randomized to this intervention will be connected with a human assistor who will work with them to ensure they access resources to help them file taxes and apply for the EITC. The English- and Spanish-speaking assistors will be study team staff trained to provide personalized support to help families access resources for which they are eligible. The assistor will be available by text or phone to talk with people if they encounter barriers and will call to follow-up on a mutually agreed upon schedule.
BEHAVIORAL	Information about free tax-filing support	Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.
BEHAVIORAL	Financial assistance	Participants randomized to this intervention will receive a $100 cash incentive for tax filing, designed to offset the time, hassle, and resources spent on tax preparation and filing, as well as psychological frictions like inattention that prevent some people from filing. This will be provided to recipients as soon as they show proof of tax filing, to provide a more immediate reward relative to the delays in receiving a federal tax refund. We will test the feasibility of delivering this via gift card, check, or other modalities, in addition to evaluating the framing and incentive amount.

Timeline

• Start date: 2024-03-01
• Primary completion: 2025-06-01
• Completion: 2025-07-01
• First posted: 2023-11-24
• Last updated: 2025-08-19

Locations

1 site across 1 country: United States