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" ... EITC errors mainly relate to the misclaiming of qualifying children, and in particular their residence. To claim an EITC with children, claimants need not only the taxpayer’s SS# but also the children’s numbers. That makes most EITC claims more difficult for identity fraudsters. Moreover, IRS filters addressing possible EITC errors add another layer of defenses making it less likely for identity fraudsters to get their illicit refunds. ... "