Child Tax Credit and Other Dependents Credit – Updated for 2024 – Video Self Study Course

Course Description

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.

NOTE - This is a Video Self-Study Course

Learning Objectives

Upon successful completion of this course participant should be able to be complete the following objectives:

• Identify the difference between CTC and ODC
• Understand refundable vs. non-refundable credits
• Understand how the refundable portion of the CTC works
• Apply the AGI phaseouts to the credits
• Understand Form 8867 due diligence requirements

CPE Credits: 1 CPE for CPAs and EAs

Level: Basic

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: None

Advanced Preparation: None

Revision Date: March 17, 2024