Why limit the email to those who claimed the credit last year? Babies are born every year. Others who did not qualify last year will be eligible this year, if their income dropped or they have “every other year” kids. My clients with grandkids might appreciate a tip that they could pass on to the younger people in their families. Most people know someone with children, right?

The nice thing about email is that it doesn’t cost anything. It just takes time to read them, so you don’t want to wear out your welcome to a client’s inbox.

So pick out several tax developments of general interest like this one, and tell all your clients about them, and suggest they forward the email to others. If it’s not smart marketing, it’s at least public service.