Form W-5 is the Earned Income Credit Advance Payment Certificate.  Certain workers can take the Earned Income Credit, or EIC, on their federal income tax return.  This credit reduces their tax or allows them to receive a payment from the IRS if they do not owe tax.  If you are a Household Employerand employ a household employee, you may have to make advance payments of the EIC to your household employee.  See the Earned Income Credit section for more information.