This course covers changes to all aspects of the earned income credit. 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 parts of ARPA that continue to apply.

This course will cover the following topics:

  • Understand the EIC changes in ARPA that are permanent
  • Define the 15 rules for claiming EIC
  • Understand due diligence and Form 8867
Learning Objectives
  • Identify and understand the EIC changes in ARPA that are permanent
  • Discover and define the 15 rules for claiming EIC
  • Explore and understand due diligence and Form 8867
Last updated/reviewed: August 28, 2023
8 Reviews (43 ratings)

Reviews

5
Anonymous Author
good basic review of all the rules for earned income credit including the forms accompanying the credit for due diligence and from former errors. Explained in concise fashion.

5
Member's Profile
This was a good course. We seldom see the earned income credit in my practice, but it is good to have this information for the few times we use it.

5
Anonymous Author
Great review of the EIC changes for 2021 and beyond. The case discussed was very enlightening relating to Preparer Due Diligence.

5
Member's Profile
Excellent tax overview of EIC, especially due diligence part for paid preparers was something I was not aware of.

5
Member's Profile
The lecture was well-organized with the 15 rules and with appropriate number of examples as needed.

4
Anonymous Author
The instructor is easy to follow, but the materials don't provide all the information

5
Anonymous Author
Great job, thank you so much, 'i really appreciate it, good work, great material

5
Anonymous Author
very informative. emphasized Due Diligence form completion

Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Earned Income Credit 2021 Tax Returns Recent Updates1:10
  Rule 1 - Rule 711:06
  Rule 8 - Rule 1513:26
  Form 88625:30
  Form 886719:46
CONTINUOUS PLAY
  Earned Income Credit 2021 Tax Returns50:58
SUPPORTING MATERIAL
  Slides: Earned Income Credit - 2023 Tax ReturnsPDF
  Earned Income Credit - 2023 Tax Returns Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam