Who qualifies for the Earned Income Tax Credit (EITC) ITG has worked with tribal governments to identify and streamline ways of assisting tribal members with Earned Income Tax Credit (EITC) problems. Additional information regarding eligibility, etc. is now available on this website. Notice 2003-28 (May 15, 2003) PDF This notice clarifies the application of the Earned Income Credit for a taxpayer caring for a child placed with the taxpayer by an Indian tribal government (ITG) or an organization an ITG has authorized to place Indian children.