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

President and Fellows of Harvard College

Status: Completed

Conditions: Well-being; Mental Health Issue; Food Security

Treatments: Behavioral: Low-touch text messaging; Behavioral: Personal tax filing support; Behavioral: Information about free tax-filing support; Behavioral: Financial assistance

Study type: Interventional

Funder types: Other

Identifiers

NCT06146621

CA-0221018

Details and patient eligibility

About

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).

Enrollment: 84 patients

Sex: Female

Ages: 18 to 64 years old

Volunteers: Accepts Healthy Volunteers

Inclusion and exclusion criteria

Inclusion Criteria:

• Enrolled in Special Supplemental Nutrition Program for Woman, Infants, and Children (WIC)
• Eligible for but did not receive the Earned Income Tax Credit (EITC) in the prior tax year
• At least one dependent under 18 years
• Having earned income (including income of spouse, if applicable) for the current tax year within EITC eligibility thresholds based on marital status and number of dependents
• English or Spanish-speaking
• Living in California and not planning to move within the next year
• Immigration status compatible with EITC eligibility
• Access to a phone that receives text messages
• Willing to share relevant fields from tax forms if filing taxes (e.g., adjusted gross income)
• Willing to be randomized.

Trial design

Primary purpose: Other

Allocation: Randomized

Interventional model: Parallel Assignment

Masking: None (Open label)

---

84 participants in 4 patient groups

Information about free tax-filing support

Active Comparator group

Description:

Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.

Treatment:

Behavioral: Information about free tax-filing support

Low-touch text messaging

Experimental group

Description:

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

Treatment:

Behavioral: Information about free tax-filing support

Behavioral: Low-touch text messaging

Personal tax filing support

Experimental group

Description:

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.

Treatment:

Behavioral: Information about free tax-filing support

Behavioral: Personal tax filing support

Financial assistance

Experimental group

Description:

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.

Treatment:

Behavioral: Financial assistance

Behavioral: Information about free tax-filing support