Description

<p>This course covers the child tax credit (CTC) and the other dependents credit (ODC). The training covers all requirements for the credits, how to distinguish refundable vs. non-refundable portions of the credits, as well as aspects unique to the child tax credit and refundability.</p>

<p>This course will cover the following topics:

<ul>

      <li>Identify the difference between CTC and ODC</li>

      <li>Understand refundable vs. non-refundable credits</li>

      <li>Understand how the refundable portion of the CTC works</li>

      <li>Apply the AGI phaseouts to the credits</li>

      <li>Understand Form 8867 due diligence requirements</li>

</ul></p>