Volunteer Income Tax Assistance (VITA)programs offer free tax preparation services to low-to-moderate-income individuals and families (Internal Revenue Service, 2009). These services help reduce the cost of tax preparation and connect households to the financial mainstream, moving them a step closer to financial self-sufficiency There are a number of reasons why eligible households, do not claim their tax credits:

1. low-wage earners are not required to file a tax return;

2. new workers are not familiar with the tax filing system;

3. workers do not know they qualify or that they can file for credit up to three years back; and

4. workers do not know they can file for free.

 For these reasons, VITA sites are essential to providing access and information to low-income families regarding their tax benefits.

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