4편: “세금이 0이어도 환급!” — 2025·2026 Refundable Credits 완전정리
이 글은 2025·2026년 환급 가능한 세액공제(Refundable Credits)를 정리한 내용으로 ACTC, EITC, AOTC 환급 부분, PTC까지 최신 법 기준으로 설명합니다. 세금이 0이어도 환급되는 구조와 EA 실무에서 주의할 점을 쉽게 설명했습니다.
Part 5: The IRS Penalties Most Preparers Don’t Expect — Your 2025 Guide to Due Diligence & Compliance
An EA-level guide to the 2025 Due Diligence requirements and preparer penalties, including Form 8867 rules and IRS audit triggers for refundable credits.
Part 4: The Refundable Credits That Pay You Even When You Owe $0 — Your 2025 EA-Level Guide
A 2025 EA-level overview of the refundable tax credits that pay cash even when tax liability is zero — including ACTC, EITC, AOTC refundable portion, and PTC.
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.