The Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) are federal tax benefits for low-to-moderate income workers who struggle financially. EITC encourages work while reducing poverty and helping families meet basic needs. CTC offsets the cost of raising children, increasing the financial stability of families and improving children’s achievement in school and life. To claim the credits, eligible workers must file a tax return. Preparing a tax return can be complicated and may seem overwhelming. Tax filers often seek help from commercial tax preparers who may charge high fees that reduce the value of any refund. It is important to know that there is an alternative for low-income tax filers: Volunteer Income Tax Assistance.