Federal Tax Credits for Families with Children – 2017 Law – Course Manual Only

Course Content

Rules surrounding a variety of benefits available to families with children are complex and often confusing. Allowable credits are subject to varying restrictions and may be dependent upon filing status, gross income and other limiting factors. This course covers important rules and offers numerous tax scenarios to help clarify understanding of these topics.

Topics Covered

  • Refundable vs nonrefundable credits
  • Rules for claiming the credit for child and dependent care expenses
  • Figuring the amount of childcare expense and completing Form 2441 – Child and Dependent Care Expenses
  • Rules for claiming the child tax credit
  • Definition of qualifying child for purposes of the child tax credit
  • Children of divorced or separated parents
  • Rules for claiming the adoption credit
  • Figuring the amount of adoption credit and completing Form 8839 – Qualified Adoption Expenses
  • Earned Income Credit rules for taxpayers without qualifying children
  • EIC rules for taxpayers who have qualifying children
  • Preparation of Schedule EIC
  • Special EIC rules for military/clergy/ disability income
  • Reclaiming the earned income credit after denial and requirements for Form 8862
  • Due diligence requirements for paid preparers with respect to EIC claims
  • Best practices with respect to EIC due diligence rules
  • IRS enforcement efforts and penalties impacting tax practitioners
  • Rules for claiming the additional child tax credit
  • Preparation of Schedule 8812


By the conclusion of this course, you should be able to:

  • Identify the difference between a refundable and nonrefundable credit
  • Determine what expenses qualify for the child and dependent care credit
  • Determine if your child qualifies you to take the child tax credit
  • Describe rules relating to the earned income credit
  • Determine who qualifies for the additional child tax credit & how to calculate it
  • Explain rules for calculating and claiming the adoption credit
  • Distinguish which family member should claim a particular tax benefit when two or more taxpayers qualify for the same benefits with respect to a qualifying child or qualifying relative.
The course manual is delivered as a PDF document which you can download and print.


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Section 8.1

Course Manual Only

Course Type:



2017 Tax Law

Registration Status:

Registration Open
Ends: Thursday, August 15th, 2019 11:59 PM (PDT)

Course Status

Started: Wednesday, August 15, 2018 11:59 PM (PDT)

Ended: Saturday, August 15th, 2020 11:59 PM (PDT)

Course Length:

0 Hours

Course Fees:

Course Materials $7.99
Total $7.99

Course Credits:   0

No CE is awarded with the purchase of this manual. You must enroll in and complete the full version of this course to received CE.

Field of Study Taxes

Program Level



Basic tax knowledge

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Disclosures and School Policies

Terms of Enrollment

Pacific Northwest Tax School’s course materials and teaching techniques are valuable proprietary information of Pacific Northwest Tax School, and all such information is subject to copyright, including written, recorded, internet based as well as all other electronic media. Each Student agrees that she/he will use the information only for purposes of education and training; and as a condition of enrollment, that they will not disseminate the information to any third party and will treat the materials as confidential information of Pacific Northwest Tax School. As a condition of enrollment, Students pledge not use any information in any competitive fashion, including to create or derive competitive materials. Students further agree that any breach of these terms and conditions shall cause the school irreparable harm, entitling Pacific Northwest Tax School to injunctive relief, as well as any other remedy that may be available at law or equity. Students taking continuing education courses shall have twelve months from date of enrollment to successfully complete the course and receive their Certificate of Completion.  Students taking the federal only portion or the Oregon 80 Hour Basic Tax Course students have nine months from the date of enrollment to sucessfully complete the course.

Basic Tax Law

Students taking any Basic Tax Law course, agree to comply with all Terms of Enrollment outlined the enrollment agreement form for that course, a link to which can be found on the catalog page for each Basic Tax course.

Prerequisites & Advance Preparation

Students intending to write the Oregon State Tax Exam, must be at least 18 years of age, and have High School Diploma or GED. Students using our self-paced internet based program should prepare for classes by downloading and printing course materials. For more information including detailed course descriptions and learning objectives, view the details of each course, located on Pacific Northwest Tax School’s catalog pages at: https://www.pnwtaxschool.com/list-of-all-courses/


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Manuals distributed and programs sponsored by Pacific Northwest Tax School are designed to teach application of tax laws. Pacific Northwest Tax School works to provide accurate and timely material to students, however the school does not have any responsibility if human and/or mechanical error exists.  Accordingly, no assurance is given by Pacific Northwest Tax School that such information is totally comprehensive or accurate in its coverage of such subject matter. Information published or sponsored by Pacific Northwest Tax School should not be relied upon as a substitute for independent research to original sources of authority such as the Internal Revenue Code, IRS Publications and Internal Revenue Rulings. Pacific Northwest Tax School, its authors, and instructors do not render legal, accounting, or other non-educational professional advice. If legal advice or other expert assistance is required, the services of a competent professional should be sought.  Credit hours are subject to change without notice.

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