[영문]Using data from the National Longitudinal Survey of Youth, this study(N = 1,504) showed that about half the EITC eligible tax filers in 2001 didnot file EITC tax returns and that differences between EITC tax filers andnon-EITC tax filers varied by birth place, Food Stamp program participation,marital status, race, residence, sex, socioeconomic history, and workerclassification. Findings suggested that the EITC is well targeted in the sensethat economically marginalized groups are likely to participate and thatincreased outreach efforts are also needed to ensure greater participationamong tax filers eligible for the EITC but who are less likely to claim it,especially self-employed persons and those residing in the Northeast.