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.
Continuing Education
CPE Program Knowledge Level: Overview
2 CPE Credit; NO prerequisites or advance preparation
CTEC Course #: 3022-CE-0174
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
- Identify the non-refundable tax credits that may be claimed by individual taxpayers.
- Identify the refundable tax credits that may be claimed by individual taxpayers.
- Identify the limitations that apply to both refundable and non-refundable tax credits.
- Identify the steps return preparers must take to ensure compliance with the due diligence required for the preparation of returns claiming individual tax credits.
Program Outline
Non-Refundable Credits
- Household and Dependent Care
- Elderly and Disabled
- Child
- Adoption
- American Opportunity and Lifetime Learning
- Retirement Savings
- Mortgage Interest
- Energy Efficient Home Improvements
- Residential Clean Energy
- Energy Credits Related to Personal Vehicles
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
Coming soon...
Industry Panelists
Coming soon...
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.