2026 Earned Income Credit

Description

EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue    and, in the 2022 tax year, amounted to about $64 billion claimed by more than 31 million tax filers.
In a recent year, 153.8 million individual federal tax returns were filed, and 19.6 million—12.7% of individual taxpayers—claimed the Earned Income Credit. Based on that percentage, it would not be unexpected that any tax return preparer will prepare the tax returns for many EIC claimants.

Learning Objectives
Upon completion of this course, you should be able to:
•    Apply the earned income credit rules to determine if a taxpayer is eligible for the tax credit;
•    Identify the common errors committed in connection with the earned income credit;
•    Describe the consequences of the IRS’ disallowance of the earned income credit; and
•    Recognize the tax return preparer’s EIC due diligence requirements.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/