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American Rescue Plan Act: Assessment of the Expanded Child and Dependent Care and Earned Income Tax Credits

Report Information

Date Issued
Report Number
2023-47-037
Report Type
Audit
Special Project
Pandemic
Special Emphasis
American Rescue Plan Act of 2021 (ARPA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$745,580,279
View Report

Recommendations

The Commissioner, Wage and Investment Division, should ensure that the compliance filter criteria for identifying individuals claiming self-only EITC who are not eligible for work is updated to include the *************************.

The Commissioner, Wage and Investment Division, should establish processes to compare subsequent legislative changes with compliance filterprogramming to identify and make necessary changes, as needed.

The Commissioner, Wage and Investment Division, should review the 774,559 returns with self-only EITC from potentially ineligible ******** and take actions needed to recover credits that are determined to be erroneous.

The Commissioner, Wage and Investment Division, should complete examinations for all 61 tax returns we identified to ensure taxpayers receive the correct CDCC amounts.