Getting the Credit You Deserve – The Nonbusiness Tax Credits


Tuesday, July 15, 2025 · 2:00 – 3:40 PM ET

You have one year from airing date to use this course as credit.

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Continuing Education

CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-00174
IRS/RPO Approved Program
#7ZBUJ-T-00131-25-O (Online/Group) Live (Group-Internet Based)
#7ZBUJ-T-00131-25-S (QAS Self Study) Archive
Federal Tax Law (2 Hours)

Program Content

This online learning program, presented as a live webcast, will be also archived for QAS Self Study. The program will be available for viewing for 12 months after the live webcast. A panel of IRS and industry experts will present the content during a live, interactive discussion, where participant questions can be submitted. Questions will be answered live on the program or posted on the Resources page.

The program, through a lively round-table discussion and real time interaction with the audience, looks at the many tax credits available to individual taxpayers. The program will focus on both refundable and non-refundable tax credits and the limitations that apply to those credits. Panelists also will examine special due diligence requirements that apply to return preparers who make use of certain credits on behalf of their clients. The panel also will explore the penalties that apply to return preparers who fall short of the required due diligence.

By the end of the program, participants will have a practical understanding, through accurate, current, and effectively designed communications, of the major tax credits for individual taxpayers and the related due diligence requirements that apply to tax professionals and return preparers.

Program Learning Objectives

  1. Identify the IRS schedule used to calculate a potential tax credit for individuals who are either age 65 or older.
  2. Identify the maximum credit amount for the 2025 IRS Child Tax Credit.
  3. Identify the IRS form custodial parents can use to release their right to claim a child as a dependent to the noncustodial parent.
  4. Identify the IRS publication that explains tax benefits that may be available if the taxpayer is saving for or paying education costs for themselves or another student or a member of their immediate family.

Program Outline

Non-Refundable Credits

  • Household and Dependent Care
  • Elderly and Disabled
  • Child
  • Other Dependent
  • Adoption
  • American Opportunity and Lifetime Learning
  • Retirement Savings
  • Energy Efficient Home Improvements
  • Residential Clean Energy
  • Limitations on Non-Refundable Credit

Refundable Credits

  • Earned Income
  • Health Insurance Premiums
  • Health Insurance Coverage

Due Diligence Requirements

  • Credits Subject to Requirements
  • Form 8867
  • Computation Worksheet
  • Preparer’s Knowledge
  • Record Retention
  • Penalties

Panelists

Moderator

Alan Pinck, EA
A. Pinck & Associates

Alan Pinck is an Enrolled Agent with over 30 years of tax preparation experience in the San Francisco Bay Area. He has built a practice specializing in individual, small business tax preparation and audit representation. You have seen Alan presenting at NTPI events, CSEA Super Seminar, Spidell Publishing as well as a variety of other presentations for tax groups and small business associations. Having represented thousands of tax returns in audit, Alan has obtained tremendous insight of the audit process as well as knowledge on a wide variety of tax issues.

IRS Panelists

Darron Hamilton

Darron Hamilton, J.D., LL.M
Senior Technical Advisor, Tax Forms and Publications Division, Internal Revenue Service

With over a decade of experience at the IRS, Mr. Hamilton has held a variety of positions, including Senior Technical Advisor to the Deputy IRS Human Capital Officer, Senior Operations Advisor for the Media and Publications Division, Section Manager for the 1040 Family section of Tax Forms and Publications, and Lead Tax Law Specialist for the Individual Branch of Tax Forms and Publications. Prior to joining the IRS, Darron practiced law in the private sector, specializing in tax planning for businesses and high-net-worth individuals.

Industry Panelists

Jane Ryder

Jane Ryder, EA, CPA

Jane has been providing tax preparation, accounting, representation, and tax collection resolution services since 1980. She runs her San Diego CPA firm and writes and speaks nationwide on many tax, business compliance and accounting topics. Jane has a business centric practice, preparing and consulting on tax, accounting, and compliance matters for Corporations, S-corporations, LLC's, Partnerships, and Trusts. She also specializes in IRS and state agencies collections, payment plans, audit representation, audit appeals, offers in compromise, and other compliance related issues.

Beth Logan

Beth Logan, EA

Beth Logan became an Enrolled Agent in 2013. In addition to her tax practice and business consulting company, she was the MaSEA President for two years and Chair of the NAEA Education Committee for two and a half years. She teaches tax classes to lay persons and other tax professionals. She is a nationally published author on taxes, including Divorce and Taxes After Tax Reform. In the lulls between tax seasons, she helps small businesses grow and advises businesses and individuals on financial decisions that can impact their taxes. She has an MBA from the University of Maryland and two engineering degrees from Georgia Institute of Technology.

Content Consultant

David F. Windish, J.D., LL.M
Content Consultant

David F. Windish, J.D., LL.M. in taxation, is a tax attorney and consultant. He has served as an instructor of tax-advantaged investments at the New York Institute of Finance; an Instructor of business law at the U.S. Merchant Marine Academy, Kings Point, N.Y.; and an adjunct professor at George Mason University, Fairfax, Va. He has also served as executive editor for Tax Analysts; managing editor for Business Strategies, published by CCH; and senior editor for the Institute for Business Planning.

Mr. Windish is the author of Practical Guide to Real Estate Taxation, published by CCH and currently going into its sixth edition. Earlier works include Tax Advantaged Investments and Investor's Guide to Limited Partnerships, both published by the New York Institute of Finance. Through the Center for Video Education, he authored continuing education courses dealing with real estate and closely held corporations. Those courses included readings, case studies, and videotape segments.

Mr. Windish is a graduate of Rutgers University Law School and the New York University School of Law, Graduate Division. He has been heard as a guest speaker at professional meetings and seminars and on popular radio programs.

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