To whom must an employer make advance EIC payments?

An employer must make advance Earned Income Credit (EIC) payments specifically to employees who correctly fill out form W-5. This form is used to determine eligibility for the EIC and requests advance payments. The purpose of the advance EIC payment is to provide financial assistance to low-income workers, and the completion of form W-5 is a criterion for employers to determine who qualifies for these advance payments.

Understanding the context of the other options clarifies why they do not fit. Filing a W-2 is more about reporting earnings and taxes withheld rather than eligibility for EIC payments. Being over the age of 21 does not relate to the criteria for EIC payments since eligibility is determined by income level, not solely by age. Finally, being enrolled in a retirement plan is unrelated to the EIC and does not influence eligibility for advance payments. Thus, the requirement is clearly linked to the proper completion of form W-5 by the employee.