Tax filers who live outside metropolitan areas are more likely to receive an Earned Income Tax Credit. The chart shows the percentage of tax filers who received EITC. It was compiled by the Center for Rural Affairs from 2012 IRS and other federal data. Metropolitan counties are within a metropolitan statistical area (MSA). Small cities or "micropolitan" counties are outside MSAs and have a city of between 10,000 and 49,999 residents. Rural counties are outside MSAs and have no cities larger than 9,999.