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?
- How do Educational Institutions Prepare the 1098-T. This is a must see video for educational institutions or their agents. This information is also highly useful for preparers.
- What Information Do You Need to Claim an Education Credit? Preparers and individuals will benefit from the information.
- What you need to prepare your tax return. Preparers and individuals will benefit from this information.
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