IRS webinar for tax professionals reviews 2025 rules for refundable credits and preparer tools

Christopher Green, a stakeholder liaison with the Internal Revenue Service, opened a recorded webinar for tax professionals and introduced two IRS presenters who reviewed 2025 eligibility rules and preparer responsibilities for refundable credits.

"By the end of this webinar, you will know the 2025 eligibility rule for tax returns claiming Earned Income Tax Credit, Child Tax Credit, Additional Child Tax Credit, and Credit for Other Dependents," Miss Roberson said as she listed the session's learning goals. Roberson, a program analyst in Return Integrity and Compliance Services, walked through EITC basics: taxpayers must have earned income, a valid Social Security number issued by the return due date, U.S. citizenship or resident‑alien status for the full year, and meet adjusted gross income and investment‑income limits (the presenters cited an investment income limit of $11,950, adjusted annually).

Roberson also explained qualifying‑child tests (relationship, age, residency and joint‑return tests), tie‑breaker rules that determine which person may claim a child when more than one person attempts to do so, and special rules for married taxpayers not filing jointly. She repeatedly directed preparers to IRS Publication 596 and the preparer due‑diligence resources for scenarios and examples.

The webinar highlighted recent changes described by the presenters as enacted in federal legislation referenced during the session (the presenters did not name the statute on the slide). According to Roberson, beginning tax year 2025 the taxpayer or at least one spouse must provide a work‑eligible Social Security number to claim the Child Tax Credit; the presenters said the session's slides listed a new maximum CTC amount of $2,200 per qualifying child (indexed for inflation beginning 2026) and that the refundable portion of the credit is permanent, with phaseouts beginning at $200,000 for single filers and $400,000 for joint filers.

Brian Sarton, a senior tax analyst, used a preparer scenario to show how due diligence informs filing status and credit claims. In the case used, a 22‑year‑old first‑time filer who lived with her mother could not claim head‑of‑household or dependents for EITC/CTC because she was a qualifying child of her parent; Sarton explained when the parent would be the appropriate claimant. He also reviewed the American Opportunity Tax Credit (AOTC), including the credit calculation (100% of the first $2,000 plus 25% of the next $2,000, for a $2,500 maximum) and that up to $1,000 of the AOTC can be refundable for eligible filers. Sarton described AOTC phaseouts (reduction begins above $80,000 modified AGI for single filers; the credit is disallowed at $90,000 or more; thresholds double for joint filers) and student eligibility rules.

Presenters pointed attendees to IRS tools that support eligibility determinations and audits, including the EITC chatbot, the EITC assistant/interactive tax assistant, and the Form 886‑H EIC toolkit. They also noted IRS resources for tax professionals (the Tax Professionals web page) and a free Due Diligence Training Module that can yield continuing education credit upon completion.

During the live Q&A, Sarton confirmed the tie‑breaker rules are mandatory and that a valid IP PIN permits e‑filing even if a dependent has been claimed elsewhere. He also said AOTC can apply to accredited trade or vocational schools that are eligible for federal student aid.

The webinar closed with instructions on obtaining continuing education credit (attend at least 50 minutes and answer at least three polling questions), how certificates will be delivered, contact emails for follow‑up (eitc.program@irs.gov and cl.sl.web.conference.team@IRS.gov), and an announcement of a subsequent webinar scheduled for 2026‑01‑21 at 2 p.m. ET.

What presenters emphasized: preparers should verify work‑eligible Social Security numbers where required, apply tie‑breaker rules when multiple taxpayers claim the same child, document due diligence when advising on filing status and refundable credits, and use IRS online tools and published guidance to support determinations and audits.