2020 reverse tax credit available for filing Article by May 8, 2021 Employees are advised that the 2020 Reverse Tax Credit (RTC) return, better known as the ‘$1300’, is available for filing. The return should be filed online in TAMIS by December 31, 2022. Employees eligible for the RTC are those who, during the 2020 calendar year, earned a total annual income below $25,000; had less than a total of $500 income tax deducted from their earnings and worked for at least four months. Communications Officer with the Barbados Revenue Authority (BRA), Erica Lazare, issued a reminder for persons to make sure their banking details are up to date for quicker refunds.