Topics covered include: This two-credit self-study CPE Course provides you with an overview of the rules for claiming personal tax credit and highlights planning tips to help you in your practice; The focus of this course is on tax credits for individual; Credits are more valuable than deductions because they reduce tax liability on a dollar-for-dollar basis; This course will provide an overview of the array of individual credits and the limitations that apply for each of these credits; It will also review the due diligence requirements for paid preparers. Upon completing this course, you should be able to: Explain the income limits for eligibility for certain personal tax credits; Identify which personal tax credits are partially or fully refundable; Discuss the due diligence requirements for tax return preparers with respect to certain refundable tax credits.