SAN DIEGO — The Internal Revenue Service last week kicked off an awareness campaign for a tax credit that gave almost $90 million in credits to 48,000 taxpayers in Reno, Sparks and Washoe County in 2008 and has been extended to potentially help many more for the 2009 returns.

The Earned Income Tax Credit (EITC) is available to eligible lower-income individuals and families, according to the IRS. The EITC is a refundable tax credit provided to many working Americans and is the government’s largest tax benefit program for working families and individuals.

The 2009 American Recovery and Reinvestment Act (ARRA) expanded the credit for 2010 so larger families will qualify for a larger credit this year.

Last year, more than 182,000 Nevada taxpayers claimed $354 million from EITC, according to the IRS, including $30 million by Reno taxpayers, $12 million by Sparks taxpayers and $46 million by Washoe County taxpayers. Nationally, some 24 million people claimed about $50 billion in EITC funds.

“As part of the economic recovery efforts, there have been important changes to expand EITC to benefit taxpayers,” IRS Commissioner Doug Shulman said in a written release. “Today, more than ever, hard-working individuals and families can use a little extra help. EITC can make the lives of working people a little easier.”

Enrolled agent Al Morgan, of Tax Prep and Bookkeeping on Pyramid Highway in Sparks, said the credit can be of great benefit for those who are entitled to it.

“It’s a form of welfare for those that need it and honestly qualify for it,” Morgan said. “Hey, I’m all for it.”

Morgan described those who “honestly qualify” for the credit with this hypothetical: A family or single parent with $20,000 in earned income and has to pay for food and rent and utilities pays $1,500 in withheld taxes throughout the year. After deductions, the taxpayer may qualify to get their $1,500 back and also qualify for $4,000 through the EITC.

Earned income is defined as income from wages as a regular employee or independent contractor. Income from investments, pensions, Social Security and IRA distributions don’t count. Income also has to fall into categories to put some limits on those qualifying for the EITC.

For tax years 2009 and 2010, ARRA created a new category for families with three or more children with a maximum credit is $5,657. Taxpayers with incomes of $48,279 or less may be eligible to claim the credit, depending on their filing status and family size. The average credit received is more than $2,000.

Morgan also warned, however, that the IRS has stepped up its crackdown on those who cheat on their returns to get the generous credit. Anyone who is caught cheating to get the credit, he said, is barred from claiming it for three years, whether they really deserve it later or not.

For those who need but can’t afford help preparing their tax returns, clinics are available through the United Way and the American Association of Retired Persons (AARP). Go to www.nevada211.com or www.aarp.org or call 786-6023. Clinics are also being held at Washoe County libraries and students from the University of Nevada, Reno’s Accounting Department are assisting low-income individuals with free tax preparation. For information on the UNR clinics, call Richard Mason at 784-6886. For information on tax help for seniors, call the downtown Reno library at 327-8300 or the Washoe County Senior Center at 328-2575.