Earned Income Credit – 2024 Tax Returns

This course covers changes to the earned income credit for 2021. The American Rescue Plan made substantial changes to the EIC for 2021, with some changes specific to 2021-only, while some changes remain a permanent part of the law. We will cover the 15 rules for claiming the EIC, and also cover Form 8867 due diligence.

This course will cover the following topics:

• Understand the EIC changes for 2021-only
• Understand the EIC changes in ARPA that are permanent
• Define the 15 rules for claiming EIC
• Understand due diligence and Form 8867