Business in brief AUGUSTA: IRS CHANGE UPCOMING

More than 87,000 Maine taxpayers will soon qualify for larger paychecks. Taxpayers who expect to qualify for the earned income tax credit for 2005 may be able to get part of their credit in upcoming regular paychecks at their places of work. The program, called the Advance Earned Income Credit, is available to eligible taxpayers through their employers. To qualify, a family must have 2005 income below $31,030 ($33,030 if filing jointly), one qualifying child, and be otherwise eligible for the credit. To qualify, employees must complete Form W-5 and give it to their employer.