The Earned Income Tax Credit ("EIC" or "EITC") and the Child Tax Credit are federal income tax benefits for working individuals and families. For tax year 2004 these credits have become even more accessible thanks to IRS tax changes, including changes to how "combat pay" is treated. Santa Rosa, CA (PRWEB) December 20, 2004 -- The Earned Income Tax Credit ("EIC" or "EITC") and the Child Tax Credit are federal income tax benefits for working individuals and families. For tax year 2004 these credits have become even more accessible thanks to IRS tax changes, including changes to how "combat pay" is treated. Combat Pay: Some military personnel receiving combat pay get larger tax credits because of two law changes. The new law counts excludable combat pay as income when figuring the Child Tax Credit and gives the taxpayer the option of counting or ignoring combat pay as income when figuring the Earned Income Tax Credit. Counting combat pay as income when calculating these credits does not change the exclusion of combat pay from taxable income. The EITC is a refundable federal income tax credit for low-income working individuals and families. When the EITC exceeds the amount of taxes owed, it results in a tax refund to those who claim and qualify for the credit. EITC Assistant - You can find out if you are eligible for the Earned Income Tax Credit (EITC) by answering a few simple questions and providing basic income information. Tax software such as http://www.taxhead.com make these calculations for you based upon information you enter. The IRS also has an online tool - http://www.irs.gov/individuals/article/0,,id=130102,00.html - to assist you in determining your correct filing status, determining whether your child(ren) meets the tests for a qualifying child, and, coming in January 2005, estimate the amount of credit that you may receive. For more information about combat pay, the IRS has a special information page called at http://www.irs.gov/newsroom/article/0,,id=97273,00.html" - it offers Tax Information for Members of the U.S. Armed Forces. Energy Matters LLC is the owner and operator http://www.taxhead.com and http://www.latinoefile.com . These online tax software services allow persons to prepare and e-file their tax return quickly, and receive their IRS tax refund in days. These online services are developed specifically for persons qualifying for the 1040-EZ or 1040-A ("Short form") federal income tax return.