2024 Nationwide Tax Forums

The IRS Nationwide Tax Forums are a major IRS outreach event for the tax professional community. Each of the IRS Nationwide Tax Forums are a three-day event providing tax professionals with the latest information on federal and state tax issues. Experts from the IRS and its partner organizations present information through a variety of training seminars and workshops.

The Refundable Credits Administration office will sponsor the following seminars in person:

The ABCs of Due Diligence

Real life examples are featured to provide awareness on the various IRS education methods and the compliance actions IRS may take for paid preparers when the due diligence requirements are not met. The presentation will:

discuss the specific paid preparers’ due diligence requirements for returns claiming the earned income tax credit (EITC), child tax credit (CTC), additional child tax credit (ACTC), credit for other dependents (ODC), and the head of household (HOH) filing status,
address paid preparers’ most frequently asked questions about due diligence requirements,
review due diligence documentation requirements,
describe IRS’s due diligence educational contact methods and the due diligence audit process and
share IRS’s online educational resources for paid preparers.

Steering Clear of Mistakes - A Review of Refundable Credits Eligibility Rules

Tax professionals will receive the most current information about the eligibility rules for the earned income tax credit, child tax credit, additional child tax credit, and American opportunity tax credit, for tax year 2024 returns. The presentation will:

Review the tax year 2024 eligibility rules for:
- Earned Income Tax Credit (EITC).
- Child Tax Credit/Additional Child Tax Credit/Credit for Other Dependents (CTC/ACTC/ODC).
- American Opportunity Tax Credit (AOTC).
Review the top filing errors when claiming these credits.
Discuss the Premium Tax Credit.
Share IRS’s online refundable credits resources and other educational tools for tax professionals.

Find out more about the 2024 National Tax Forums here.

2023 Nationwide Tax Forums

The Forums were conducted in July, August, and September of 2023.

The Refundable Credits Administration office sponsored the following seminars:

Answers to Your Frequently Asked Questions About Due Diligence

Paid preparer due diligence requirements for tax year 2024 returns claiming the:
- Earned Income Tax Credit (EITC).
- Child Tax Credit (CTC)/ Additional Child Tax Credit (ACTC)/ Credit for Other Dependents (ODC).
- American Opportunity Tax Credit (AOTC).
- Head of Household (HOH) filing status.
Consequences of not meeting your due diligence requirements.
Frequently asked due diligence questions and answers.
IRS initiatives and ongoing efforts to help tax professionals including:
- Tax Professional Awareness Week.
- Webinars training modules and videos.
- IRS Document Upload Tool.
Online resources @ IRS.GOV in the Tax Preparer Toolkit/EITC Central.

Sailing Through the Rules of Refundable Tax Credits

The eligibility rules for the earned income tax credit (EITC), child tax credit/additional child tax credit (CTC/ACTC), American opportunity tax credit (AOTC) and the premium tax credit (PTC) for tax year 2023 returns will be discussed to. This presentation will:

explore the eligibility rules for the EITC and CTC/ACTC for 2023 returns,
outline tax professionals’ responsibilities when filing returns claiming the EITC, CTC/ACTC/ODC, AOTC, PTC and head of household filing status,
highlight the advantages of claiming refundable credits,
explain the recertification process after an audit and
share IRS’s refundable credits online resources for tax professionals.

IRS Nationwide Tax Forums Online

The IRS Nationwide Tax Forums Online (NTFO) provides courses based on taped seminars from previous IRS Nationwide Tax Forums. NTFO courses may be taken for either CPE credit or audit.