Child and Dependent Care Credit

Overview

Caring for children or dependents while maintaining employment can be financially challenging. The Child and Dependent Care Credit offers valuable tax relief by reducing tax liability, making it essential to understand its limits and eligibility rules. This course provides an in-depth look at this nonrefundable credit, including who qualifies as a dependent, what expenses are allowable, and how to correctly claim the credit under current regulations. 

Find this course for your license


License or Certification 

 

Regulator 

 

Type 

 


Learning Objectives

  • Determine eligibility by applying qualifying person tests to real-life scenarios
  • Apply earned income rules for the child and dependent care credit
  • Identify special conditions for taxpayers who are unmarried or considered unmarried
  • Calculate the credit impact of dependent care benefits and other assistance
  • Compute the credit amount using work-related expenses, income limits, and AGI
  • Complete Form 2441 accurately, including caregiver details and meeting due diligence requirements


Designed For:

CPAs, EAs, and other tax professionals


WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Advanced Preparation: None