Description
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