Normally, employers withhold taxes from workers' paychecks during the course of the year and then, at tax time, eligible workers file for and receive an Earned Income Tax Credit.

Now you can boost certain workers' take-home pay by giving them their EITC as they earn it. Here's how:

Instead of sending the taxes to the IRS, you pay them to qualified employees as part of their paychecks. You then claim the amount as a timely payment on your quarterly tax form.

To qualify for the "advance" EITC, a working parent or grandparent must be caring for a qualifying child and have annual income of less than $30,300 ($31,300 if married and filing jointly).

Paperwork required for participation in the program is minimal. An employee provides the boss with an Earned Income Credit Advance Payment Certificate (Form W-5), and that's it. The employer merely keeps the certificate on file.