CTC 보관 - EA Tax Guide

2025 Individual Tax Tips – Navigate the 2025 tax season with confidence and maximize your returns, featuring tax documents, pens, and a calculator on a clean white desk

Part 2: The Nonrefundable Tax Credits Most People Overlook — And Why They Still Matter in 2025

A clear, EA-level guide to the nonrefundable tax credits available for the 2025 filing season — including CTC, education credits, adoption credit, FTC, and more.

“Tax preparation workspace with forms, calculator, and laptop — representing self-filing tax tips for individuals managing their own taxes.”

Korean

5편: 자녀세액공제·교육공제 놓치면 리펀드 줄어든다! — 2025 최신 세법 완전정리

2025년 자녀세액공제·추가공제·교육공제 (AOTC·LLC) 최신 금액과 환급규칙을 정확히 정리한 가이드. 누락 없이 리펀드를 최대화하세요.

Several IRS tax return forms and documents neatly arranged on a conference table, illustrating essential paperwork for filing annual taxes.

English

What Is IRS Form 8867? — The Due Diligence Checklist Every Paid Preparer Must File

A concise, practical guide to Form 8867 for paid preparers—when it’s required, how to document due diligence, the 3-year recordkeeping rule, and the 2025 penalty amounts.