How are the credits distributed among different types of families?
Seventy-two percent of all working family credits went to families with one or more children. These families received about 97 percent of the total amount of credits paid in 2007. Individuals without children filed 28.0 percent of returns claiming credits, but received only 3.0 percent of the total amount of credits. Claimants with children received most of the total amount of credits because these families qualify for a higher maximum credit than do claimants without children. The distribution of earned income tax credits is similar.
