Hot Topics for Our Partners

Topics:

  • Revised Rules Allow More Taxpayers to Claim the EITC without a Qualifying Child
  • Awareness Day 2017
  • PATH Act Legislation Update
  • Volunteer and Partner Outreach Corner on irs.gov
  • Connect Your Social Network to Increase Awareness
  • Guide for Everything EITC for Individuals Online
  • IRS Education Credit Webinar

 

 

Don't miss:

"What's Hot" on EITC Central for more news related to EITC and

Visit our Hot Topics for Return Preparers for what's new in the return preparer world.

Revised Rules Allow More Taxpayers to Claim the EITC without a Qualifying Child

The IRS changed its position on who may claim the earned income tax credit (EITC) without a qualifying child in situations in which an individual meets the definition of a qualifying child for more than one taxpayer. Under the new rules, a taxpayer who may not claim an individual as a qualifying child after applying the tie-breaker rules may now claim the EITC without a qualifying child, if all other requirements are met.

The new rule is explained in proposed regulations issued on January 19, 2017. This change affects all open tax years.  Thus, for example,  you may apply this rule on a 2016 return or an amended return for an earlier year that is open under the statute of limitations.  Note that most individuals only have until April 15, 2017 to amend a 2013 tax return to claim a refund.

This new rule may apply in households in which an individual meets the definition of a qualifying child for more than one taxpayer.  For example, this new rule may apply in households in which grandparents, children, and grandchildren live together  or in households with unmarried parents who both work.  For more information and examples, see Applying Tiebreaker Rules to the Earned Income Tax Credit.

We will have further updates on these proposed regulations soon. We are working with software providers, tax return preparers, and other partners to get the word out and to update software and forms and instructions.

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PATH Act Legislation Update

Keep up to date on how the IRS is implementing the Protecting Americans Against Tax Hikes act (PATH Act) on our Hot Topics for Tax Preparers Toolkit.

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Partner Outreach Corner on irs.gov

The IRS Partner Outreach Corner on irs.gov offers you electronic communication materials to use in reaching out to the people you serve. Get free news you can use each month, targeted by time of year to coincide with what your customers, employees, volunteers, etc. need to know about new tax law legislation, IRS events and other activities that affect them. You can use these items on your websites, in electronic products, publications, etc. as needed. Visit  the  Partner and Volunteer Outreach Corner on irs.gov.

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Connect Your Social Network to Increase Awareness of the EITC, the CTC/ACTC and the AOTC

Visit our social network page for grab-and-go social media tools including EITC tweets, banner ads, Facebook ads, podcasts and more.

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Guide for Everything EITC for Individuals Online

Share this electronic guide for finding EITC information on line. Post it to your web site or email it to help your clients find the information they need to determine if they are eligible for EITC and to file accurate EITC claims. This publication describes a topic briefly and then provides a link to find more information. Download Pub 4935, Guide to Everything Earned Income Tax Credit for Individuals Online here.

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IRS Education Credit Webinar

Educators (colleges, universities, trade and technical schools), those who prepare the Form 1098-T and tax returns preparer. This webinar "Not Just College Credits; it's Tax Credits Too!" has good information for students, parents and college financial administrators. Learn about education credits and eligibility requirements along with information about the American Opportunity Tax Credits, Form 1098-T and much more. 

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Page Last Reviewed or Updated: 13-Apr-2017