Dependents Demystified

Families represent some of the most common—and complex—situations in tax preparation. This course provides a clear, practical overview of the major tax benefits available to taxpayers with dependents, including:

• Child Tax Credit (CTC)
• Additional Child Tax Credit (ACTC)
• Earned Income Credit (EIC)
• Child and Dependent Care Credit (CDCC)
• Education Credits: American Opportunity Credit (AOC) and Lifetime Learning Credit (LLC)

Through real-world examples, updated 2025 thresholds, and detailed code references, you’ll learn how to determine eligibility, calculate credits, and avoid common audit errors related to dependency and qualifying child rules.