The present scenario in America will pose a massively different time for millions of Americans filing their 2009 tax returns. The recession and the high unemployment rate may have changed your tax situation. As such, this year it's important that you research the tax deductions or credits you now may be eligible to receive.

"The value of the credit is larger than ever before, particularly for families with three or more children," said David Williams, chief of the IRS Electronic Tax Administration. "Because you were earning more, this credit may not be on your radar screen."

The statistics reveal that Last year, nearly 24 million people received $50 billion in EITC benefits, the IRS reports, claiming an average credit of more than $2,000. The EITC is one of the federal government's largest anti-poverty programs.

The American Recovery and Reinvestment Act included a temporary increase for taxpayers with three or more qualifying children for tax years 2009 and 2010. The maximum EITC for this new category is $5,657.

The adjusted gross income and earned income must each be less than $43,279, $48,279 if married filing jointly, if you have three or more qualifying children in order to qualify for the EITC.

The limit is $40,295, $45,295 married filing jointly, with two children; $35,463, $40,463 married filing jointly, with one; and $13,440, $18,440 married filing jointly, in case of no child.