Earned Income Tax Credit

Course Description:
The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue and, in the 2022 tax year, amounted to about $64 billion claimed by more than 31 million tax filers.

In a recent year, 153.8 million individual federal tax returns were filed, and 19.6 million—12.7% of individual taxpayers—claimed the Earned Income Credit. Based on that percentage, it would not be unexpected that any tax return preparer will prepare the tax returns for many EIC claimants.

• Apply the earned income credit rules to determine if a taxpayer is eligible for the tax credit;
• Identify the common errors committed in connection with the earned income credit;
• Describe the consequences of the IRS’ disallowance of the earned income credit; and
• Recognize the tax return preparer’s EIC due diligence requirements.

Course Number: PW505
NASBA Field of Study: Taxes
Level: Overview
Author/Instructor: Paul Winn
Publication Date: January 2026
CPE Credits: 3
Prerequisites: None
IRS Program Number: XW9MP-T-01983-26-S

CPE Solutions, LLC is listed as a registered sponsor with the California Tax Education Council. To confirm, you may visit the CTEC Board website by clicking here
Our provider number is 3063
CTEC Course number: 3063-CE-00826
Federal Tax Law hours: 3 
California Tax Education Council P.O. Box 2890 Sacramento, CA 95812-2890 Phone: 877-850-2832