摘要：This study focuses on assessing differences between earned income tax credit (EITC) filers and non-filers, specifically, identifying general characteristics, examining willingness to participate in asset building programs, and identifying key factors affecting EITC filing status. The data were obtained from a convenience sample of respondents in South Central Alabama, and were analyzed using descriptive statistics. The results showed that many respondents did not know that the EITC could be used as an asset-building tool. Also, the results revealed that socioeconomic characteristics played a role in whether or not one filed for the EITC. Since many respondents did not know that the EITC could be used as an asset-building strategy, it is recommended that financial education programs be created to encourage respondents to adopt the EITC as an asset-building tool. In addition, it is recommended that socioeconomic characteristics be taken into account when dealing with EITC policy
