Other Refundable Credits Toolkit

Header - Other Refundable Credits


This new toolkit is for our valued IRS partners-social organizations, colleges, universities, trade and technical schools, government agencies and offices, cities and municipal agencies, tax preparers and more. The toolkit brings you tools and resources for other refundable credits along with the Additional Child Tax Credit refundable portions. But, we also provide resources for Lifetime Learning Credit and the Child Tax Credit.

You can ensure those eligible receive the credits they deserve by keeping informed and using the latest tools for marketing, education and tax return preparation.

We welcome your comments and suggestions about how we can better meet your needs and improve this site.

Alert: Limited Penalty Relief for Filers of Form 1098-T, Tuition Statement

The IRS will not impose penalties on eligible educational institutions for Forms 1098-T, Tuition Statement, required to be filed and furnished for the 2017 calendar year if the eligible educational institution reports the aggregate amount billed for qualified tuition and related expenses instead of the aggregate amount of payments received as required by section 212 of the Protecting Americans from Tax Hikes Act of 2015. See Announcement 2016-42


What Can We Help You Find?

Find the latest news for refundable credits on What's Hot?

Find new AOTC and CTC Key Communication Messages (available in both English and Spanish)

Educational videos:


Be an "A plus" student on the Form 1098-T, Tuition Statement, and go to the "head of the class" on eligibility requirements and documentation. Find out more or view the be an "A student on the American Opportunity Tax Credit (AOTC) and other education benefits here.

Protect your clients by knowing the questions to ask to help your client's get the most out of refundable credits.

See the Education Credits, AOTC and LLC criteria side by side on our Compare Education Credits chart 

Whether you are involved in education, interact with students or parents of students or are a tax return preparer, find out What You Need to Know about AOTC and LLC

If you need to find out if you qualify for AOTC, see our Education Credits page

Find out how to Avoid Common AOTC Errors

Find a quick link to all our Education Credits products, publications and forms

Qualifying Child and Child-Related Tax Benefits

Need a quick definition of a qualifying child? See our Understanding What is a Qualifying Child page

See all the child-related tax benefits at a glance on our Child-Related Tax Benefits Comparison chart

Child Tax Credit—and ACTC

Whether you are a social or civic organization, a government office or agency, a county or municipal agency or a tax return preparer, find out What You Need to Know about CTC and ACTC

All the child related benefits have criteria that is similar but each has important differences, find out how to Avoid Common ACTC Errors


What other resources do we have for you? Check out our EITC Central and Other Refundable Credits welcome page