| Provider of Record Provider Number Program Category Last Reviewed | AmData A5BAX Federal Tax Law Topics June 2025 |
| CE Hours Passing Grade Questions Retakes | 3 70% 15 Unlimited |
Don’t miss out on the Earned Income Tax credit (EITC) for your clients. Learn the definition of the credit and a brief history of the credit. Using IRS Publication 596, Earned Income Credit, this course focuses on the 15 Rules for qualifying for the credit. Several qualifying scenarios are provided in the course. Students will also learn about due diligence that is associated with the credit and the penalties for not following due diligence rules.
Program # A5BAX-T-00123-25-S
Course Content
EITC
Survey – Please help
Rules
01. Rules For Everyone – discusses Rules 1 through 7
02. Rules if You Have a Qualifying Child – discusses Rules 8 through 10.
03. Rules If You Do Not Have a Qualifying Child – discusses Rules 11 through 14.
Learning Objectives
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Earned Income include
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WHAT IS EITC
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History
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Review – Introduction to EITC
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1 Quiz
Review – Introduction to EITC
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Know the Rules
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Rules for Everyone – Introduction
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Rule 1—Adjusted Gross Income (AGI) Limits
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Rule 2—You Must Have a Valid Social Security Number (SSN)
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Rule 3—If You Are Separated From Your Spouse and Not Filing a Joint Return, You Must Meet Certain Rules
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Rule 4—You Must Be a U.S. Citizen or Resident Alien All Year
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Rule 5—You Cannot File Form 2555
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Rule 6—Your Investment Income Must Be $11,600 or Less
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Rule 7—You Must Have Earned Income
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Rules if You Have a Qualifying Child – Introduction
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Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests
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Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC
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Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer
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Rules If You Do Not Have a Qualifying Child – Introduction
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Rule 11—You Must Meet the Age Requirements
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Final Quiz
Earned Income Tax Credit (3 CE)
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