EITC Due Diligence(2026)
The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue. It is also the source of a disproportionately large number of errors in tax returns in…
A closer look
at this course.
The Earned Income Credit (EIC) is a refundable tax credit that has a significant impact on United States revenue. It is also the source of a disproportionately large number of errors in tax returns in which a claim for it is made. In a recent year, 150.3 million individual federal tax returns were filed, and more than 27.4 million—18.2% claimed the Earned Income Credit[1]. Based on that percentage, it would not be unexpected that, in the years ahead, approximately one taxpayer in every five will claim the EIC. Approximately 70% of federal income returns claiming the earned income credit are prepared by professional tax return preparers.
This course briefly summarizes the earned income credit rules, examines the common errors committed when claiming the credit, discusses the EIC due diligence requirements imposed on professional tax return preparers, and identifies the sanctions to which preparers and their employers may be subject for a failure to meet expected due diligence requirements.
What you’ll
take away.
5 learning objectivesUpon completion of this course, you should be able to:
Recognize the earned income credit eligibility rules;
List the common errors committed in connection with claiming the earned income credit;
Describe the consequences for the taxpayer of the IRS’ disallowance of the earned income credit;
Identify the tax return preparer’s earned income credit due diligence requirements; and
List the sanctions that may be applied on a tax return preparer and his or her employer for a failure to meet due diligence requirements.
One chapter
at a time.
01Chapter 1 - EITC Due Diligence
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Open lesson in student portal02TOPIC Earned Income Credit Rules
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Open lesson in student portal03TOPIC Summary - Earned Income Credit Rules
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Open lesson in student portal04Chapter 2 - EITC Due Diligence
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Open lesson in student portal05TOPIC Due Diligence Requirements
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Open lesson in student portal06TOPIC Summary - Due Diligence Requirements
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Open lesson in student portal07Glossary - EITC Due Diligence
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Open lesson in student portalEverything in
its right place.
Course materials and resource information, together in one place.
Materials, license & usage information
Copyright 2026 by Winn Publications ALL RIGHTS RESERVED. NO PART OF THIS COURSE MAY BE REPRODUCED IN ANY FORM OR BY ANY MEANS WITHOUT THE WRITTEN PERMISSION OF THE COPYRIGHT HOLDER. All materials relating to this course are copyrighted by Winn Publications. Purchase of a course includes a license for one person to use the course materials. Absent specific written permission from the copyright holder, it is not permissible to distribute files containing course materials or printed versions of course materials to individuals who have not purchased the course. It is also not permissible to make the course materials available to others over a computer network, Intranet, Internet, or any other storage, transmittal, or retrieval system. This document is designed to provide general information and is not a substitute for professional advice in specific situations. It is not intended to be, and should not be construed as, legal or accounting advice which should be provided only by professional advisers. No advance preparation needed Program Level - Basic Program prerequisites - None Delivery method - QAS self-study Recommended CPE credits - 2 Recommended field of study - Regulatory Ethics
Your course
assessments.
Review the exams listed for this course. Take your assessments in the student portal. Follow this course’s exam completion requirements.
The details
that matter.
- Program level
- Basic
- Program prerequisites
- None
- Delivery method
- QAS Self-Study
- Recommended CPE credits
- 2
- Recommended field of study
- Taxes & Regulatory Ethics
- Education type
- tax_cpe
- Tax CPE credits
- 1.00
- IRS CE program number
- NBOAN-E-00028-23-S
Requirements & course notices
No advance preparation needed
Confirm that this course meets your individual professional and licensing requirements before enrolling. Review the course information and contact our team if you need guidance.
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