Family Tax Credits : Child Tax Credit and Earned Income Credit
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From: $189.00
Date: March 18th , 2026Â
Time: 1pmET | 12pm CT | 11am MT |Â 10am PT
Duration: 120 minutes
Description:
Recent legislative changes have significantly reshaped family-related tax credits, making it essential for tax professionals to understand how these rules affect eligibility, refundability, and compliance. Updates to the Child Tax Credit (CTC) and Earned Income Credit (EIC), along with changes to related credits, create new planning considerations and potential audit risks for taxpayers and preparers alike.
This course provides a practical review of the updated provisions affecting these credits. Participants will examine the expanded Child Tax Credit of up to $2,200 per qualifying child, including the refundable portion of up to $1,700, as well as the requirement that qualifying children have valid Social Security numbers. The course also reviews the Other Dependents Credit (ODC), which provides a $500 nonrefundable credit for certain dependents who do not qualify for the CTC.
In addition, the course explains phaseout thresholds, refundable credit limitations, and the special Earned Income Credit calculation for taxpayers with three or more children. Participants will also review EIC eligibility requirements, including income limits, residency tests, filing status rules, and investment income restrictions, along with procedures related to Form 8862 when credits have been previously disallowed.
Key Topics Include:
Child Tax Credit provisions and updates.
Earned Income Credit eligibility and calculations.
Other Dependents Credit rules.
Credit phaseouts and refundable limitations.
Tax preparer due diligence requirements and enforcement cases.
Learning Objectives
Review recent legislative updates affecting the Child Tax Credit (CTC), Earned Income Credit (EIC), and Other Dependents Credit (ODC).
Identify refundable limits and special calculation rules for families with three or more qualifying children.
Analyze eligibility requirements, income thresholds, and filing status rules for the Earned Income Credit.
Explain tax preparer due diligence requirements, penalties, and relevant IRS enforcement actions.
Apply updated credit rules to real-world taxpayer scenarios to ensure accurate reporting and compliance.
Credits and Other information:
Recommended CPE credit – 2.0
Recommended field of study – Taxes
Session Prerequisites and preparation:Â None
Session learning level:Â Basic
Location:Â Virtual/Online
Delivery method:Â Group Internet Based
Attendance Requirement:Â Yes
Session Duration:Â 120 minutes
Who Will Benefit:
CPA
Enrolled Agents (EAs)
Tax Professionals
Attorneys
Other Tax Preparers
Finance professionals
Financial planners
About Our Speaker
Jason Dinesen (LPA, EA) is an entrepreneur, tax expert, and CPE Presenter. Dinesen brings over 15 years of experience helping individuals and businesses with accounting, bookkeeping, tax preparation, and business advisory in various industries. Dinesen is a regular CPE Presenter at MYCPE ONE. He has coached more than 200k+ accounting, taxes, and HR professionals on various topics of accounting, individual taxation, corporate taxation, and professional ethics. Jason has developed a strong following within the professional community for tax-related subjects. Dinesen is known for sharp tax interpretations, and he quickly brings his analysis of the latest tax updates and IRS guidance to the professional community.
