Enrolled Agent Exam [Part 1] 41, Child Tax Credit and Additional Child Tax Credit
Автор: Open Exam Prep
Загружено: 2026-02-24
Просмотров: 4
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This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.
In this episode you will learn:
• The Child Tax Credit for 2025 increases to $2,200 per child under the One Big Beautiful Bill.
• How to apply the "CARES" mnemonic to determine if a child is a qualifying child for the credit.
• How the credit is reduced by $50 for every $1,000 of income over the $200,000 (Single) or $400,000 (MFJ) thresholds.
• The rules for the refundable Additional Child Tax Credit (ACTC), which is capped at $1,700 per child.
• That a taxpayer must have at least $2,500 in earned income to claim the refundable portion of the credit.
For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or Youtube Channel: / @open-exam-prep
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