NCT06146621

Brief Summary

The earned income tax credit (EITC) is the largest United States poverty alleviation program, providing up to $6,600 for working families as a tax refund. Prior studies have shown the EITC's benefits for social outcomes and health. Effects are even more significant for single mothers and Black women. Despite these known benefits, 20%-33% of eligible individuals do not receive benefits, leaving $7 billion unclaimed annually. The Targeting Access and Knowledge of EITC Utilization and Policies (TAKE-UP) Study is a pilot randomized controlled trial that will develop and test the feasibility of several culturally tailored, scalable interventions to increase the take-up of the EITC among participants in the Special Supplemental Food Program for Women, Infants, and Children (WIC).

Trial Health

87
On Track

Trial Health Score

Automated assessment based on enrollment pace, timeline, and geographic reach

Enrollment
84

participants targeted

Target at P50-P75 for not_applicable

Timeline
Completed

Started Mar 2024

Geographic Reach
1 country

1 active site

Status
completed

Health score is calculated from publicly available data and should be used for screening purposes only.

Trial Relationships

Click on a node to explore related trials.

Study Timeline

Key milestones and dates

First Submitted

Initial submission to the registry

November 7, 2023

Completed
17 days until next milestone

First Posted

Study publicly available on registry

November 24, 2023

Completed
3 months until next milestone

Study Start

First participant enrolled

March 1, 2024

Completed
1.3 years until next milestone

Primary Completion

Last participant's last visit for primary outcome

June 1, 2025

Completed
1 month until next milestone

Study Completion

Last participant's last visit for all outcomes

July 1, 2025

Completed
Last Updated

August 19, 2025

Status Verified

August 1, 2025

Enrollment Period

1.3 years

First QC Date

November 7, 2023

Last Update Submit

August 14, 2025

Conditions

Mental Health IssueFood SecurityWell-being

Keywords

poverty, safety net

Outcome Measures

Primary Outcomes (2)

  • Number of participants who filed taxes

    Determine whether participants filed taxes in the 2022 tax year

    0-12 months after intervention

  • Number of participants who received the EITC

    Determine whether participants received the EITC in the 2022 tax year

    0-12 months after intervention

Secondary Outcomes (6)

  • Number of participants living with material hardship. Survey instrument: Housing Insecurity/Instability/Homelessness Questions from Social Interventions Research & Evaluation Network (SIREN) at University of California San Fransisco (UCSF)

    0-12 months after intervention

  • Number of participants living with depressive symptoms. Survey Instrument: General Anxiety Disorder-7

    0-12 months after intervention

  • Number of participants living with food insecurity.

    0-12 months after intervention

  • Number of hours spent tax filing

    0-12 months after intervention

  • Number of participants living with anxiety/perceived stress. Survey Instrument: General Anxiety Disorder-7

    0-12 months after intervention

  • +1 more secondary outcomes

Study Arms (4)

Information about free tax-filing support

ACTIVE COMPARATOR

Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.

Behavioral: Information about free tax-filing support

Low-touch text messaging

EXPERIMENTAL

To address families' lack of awareness of the Earned Income Tax Credit (EITC) and the ways they may benefit from filing taxes, one study arm will receive low-touch text messages. These act in part by increasing awareness of programs and eligibility rules and in part as reminders to overcome limited attention to filing. Study participants receiving this intervention will receive behavioral science-informed text messages in English or Spanish from WIC that inform them about the EITC throughout tax season (i.e., January-April) 2024. We will personalize message contents (e.g., EITC benefit size mentioned in message based on participant income, marital status, and number of dependents) due to suggestive evidence that a tailored, individualized text message has the potential to be effective

Behavioral: Low-touch text messagingBehavioral: Information about free tax-filing support

Personal tax filing support

EXPERIMENTAL

Participants randomized to this intervention will be connected with a human assistor who will work with them to ensure they access resources to help them file taxes and apply for the EITC. The English- and Spanish-speaking assistors will be study team staff trained to provide personalized support to help families access resources for which they are eligible. The assistor will be available by text or phone to talk with people if they encounter barriers and will call to follow-up on a mutually agreed upon schedule.

Behavioral: Personal tax filing supportBehavioral: Information about free tax-filing support

Financial assistance

EXPERIMENTAL

Participants randomized to this intervention will receive a $100 cash incentive for tax filing, designed to offset the time, hassle, and resources spent on tax preparation and filing, as well as psychological frictions like inattention that prevent some people from filing. This will be provided to recipients as soon as they show proof of tax filing, to provide a more immediate reward relative to the delays in receiving a federal tax refund. We will test the feasibility of delivering this via gift card, check, or other modalities, in addition to evaluating the framing and incentive amount.

Behavioral: Information about free tax-filing supportBehavioral: Financial assistance

Interventions

Low-touch text messagingBEHAVIORAL

To address families' lack of awareness of the Earned Income Tax Credit (EITC) and the ways they may benefit from filing taxes, one study arm will receive low-touch text messages. These act in part by increasing awareness of programs and eligibility rules and in part as reminders to overcome limited attention to filing. Study participants receiving this intervention will receive behavioral science-informed text messages in English or Spanish from WIC that inform them about the EITC throughout tax season (i.e., January-April) 2024. We will personalize message contents (e.g., EITC benefit size mentioned in message based on participant income, marital status, and number of dependents) due to suggestive evidence that a tailored, individualized text message has the potential to be effective

Low-touch text messaging
Personal tax filing supportBEHAVIORAL

Participants randomized to this intervention will be connected with a human assistor who will work with them to ensure they access resources to help them file taxes and apply for the EITC. The English- and Spanish-speaking assistors will be study team staff trained to provide personalized support to help families access resources for which they are eligible. The assistor will be available by text or phone to talk with people if they encounter barriers and will call to follow-up on a mutually agreed upon schedule.

Personal tax filing support
Information about free tax-filing supportBEHAVIORAL

Basic information about where to find free tax filing support in their community will be provided to all participants by email once upon enrollment.

Financial assistanceInformation about free tax-filing supportLow-touch text messagingPersonal tax filing support
Financial assistanceBEHAVIORAL

Participants randomized to this intervention will receive a $100 cash incentive for tax filing, designed to offset the time, hassle, and resources spent on tax preparation and filing, as well as psychological frictions like inattention that prevent some people from filing. This will be provided to recipients as soon as they show proof of tax filing, to provide a more immediate reward relative to the delays in receiving a federal tax refund. We will test the feasibility of delivering this via gift card, check, or other modalities, in addition to evaluating the framing and incentive amount.

Also known as: Cash incentive
Financial assistance

Eligibility Criteria

Age18 Years - 64 Years
Sexfemale(Gender-based eligibility)
Gender Eligibility DetailsWomen
Healthy VolunteersYes
Age GroupsAdult (18-64)

You may qualify if:

  • Enrolled in Special Supplemental Nutrition Program for Woman, Infants, and Children (WIC)
  • Eligible for but did not receive the Earned Income Tax Credit (EITC) in the prior tax year
  • At least one dependent under 18 years
  • Having earned income (including income of spouse, if applicable) for the current tax year within EITC eligibility thresholds based on marital status and number of dependents
  • English or Spanish-speaking
  • Living in California and not planning to move within the next year
  • Immigration status compatible with EITC eligibility
  • Access to a phone that receives text messages
  • Willing to share relevant fields from tax forms if filing taxes (e.g., adjusted gross income)
  • Willing to be randomized.

Contact the study team to confirm eligibility.

Sponsors & Collaborators

Study Sites (1)

California Special Supplemental Nutrition Program for Women, Infants, and Children (WIC)

Sacramento, California, 95834, United States

Location

Study Officials

  • Wendi Gosliner, DrPH

    University of California Nutrition Policy Institute

    PRINCIPAL INVESTIGATOR

Study Design

Study Type
interventional
Phase
not applicable
Allocation
RANDOMIZED
Masking
NONE
Purpose
OTHER
Intervention Model
PARALLEL
Sponsor Type
OTHER
Responsible Party
PRINCIPAL INVESTIGATOR
PI Title
Associate Professor

Study Record Dates

First Submitted

November 7, 2023

First Posted

November 24, 2023

Study Start

March 1, 2024

Primary Completion

June 1, 2025

Study Completion

July 1, 2025

Last Updated

August 19, 2025

Record last verified: 2025-08

Locations

US(1)