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03. Core

CORE CURRICULUM (001-CORE)


Description

This is where things get real. This course takes you into the returns most of your clients actually bring in, dependents, credits with income limits, itemized deductions, and situations where the wrong call costs someone money. You'll learn the Child Tax Credit, EITC due diligence, the dependent care credit on Form 2441, adjustments to income, and what professional responsibility actually looks like when you're sitting across from a client.


By the end of this course, you're not just following a checklist anymore. You're starting to think like an advisor, understanding why something qualifies, catching what others miss, and explaining outcomes in a way your clients actually appreciate. That shift is what this course is built to create.


This course has downloadable content available via the File icon in the top-left corner.

Keywords: nonrefundable, agi, itemized, itemized deductions, refundable, refundable credits, eitc, ctc, actc, hoh, head of household, retirement, early retirement, early retirement withdrawal, salt, 1099r, w4r, 1099-r, w4-r

CE Credits: 4 IRS Program Number: MUSSZ-T-00120-26-S Sections: 9 Quiz Questions: 25 Year of Publishment: 05/09/2026

Content
  • Course Overview
  • Moving Beyond Basic Returns | Essential Overview
  • Section 1 | Filing Status Strategy
  • Test Your Knowledge - Section 1
  • Section 2 | Non-Refundable Credits
  • Test Your Knowledge - Section 2
  • Section 3 | Refundable Credits — ACTC, EITC, and Education Credits
  • Test Your Knowledge - Section 3
  • Section 4 | Adjustments to Income — Strategic AGI Reduction
  • Test Your Knowledge - Section 4
  • Section 5 | Itemized Deductions — Beyond the Standard Deduction
  • Test Your Knowledge - Section 5
  • Section 6 | Additional Taxes — Early Retirement Withdrawal Penalty
  • Test Your Knowledge - Section 6
  • Section 7 | Credits — Deeper Analysis
  • Test Your Knowledge - Section 7
  • Section 8 | Multi-Income Returns — W-2 and 1099-R
  • Test Your Knowledge - Section 8
  • Section 9 | Professional Responsibility — The Intermediate Standard
  • Test Your Knowledge - Section 9
  • Course Summary
  • Final Test | Moving Beyond Basic Returns
  • Course Completion
Completion rules
  • All units must be completed
  • Leads to a certificate with a duration: Forever