This lesson is designed to teach tax preparers about the earned income tax credit.

Forms referenced in this lesson include:

• Forms 1040EZ, 1040A, and 1040
  
  
• EIC Worksheet (Form 1040)
  
  
• EIC Eligibility Questions (Forms 1040EZ, 1040A, and 1040)
  
  
• Form 8862, Information To Claim Earned Income Credit After Disallowance

You can also refer to Publication 4012, Volunteer Resource Guide for the EIC Qualifying Child Determination decision tree and the Interview Tips for helpful probing questions to use when interviewing taxpayers.

NOTE: In this lesson, you'll be asked to calculate answers for several practice questions. You may want to have a calculator on hand for assistance.