FYI: Details are emerging on the IRS's policy change forcing people who apply for the Earned Income Tax Credit to gain certification that they're eligible months before filing. The Center on Budget Policy and Priorities has posted draft copies of forms applicants will have to fill out, establishing the residency and relationship of the child that qualifies them for the credit. CBPP notes the forms require filers to submit difficult to obtain documents like marriage certificates for the child's parents, even when the filer is not one of those people. The forms also demand an affidavit from a third party, testifying under penalty of perjury about the child's residency, who must be a school official, health care provider, landlord or member of the clergy. [5/21/03]