09/03/2026
The IRS has proposed new rules that could restrict the refundable portion of certain federal tax credits for individuals who are not considered “qualified aliens” under federal law.
Potentially affected credits include:
✅ Child Tax Credit
✅ Earned Income Credit
✅ American Opportunity Tax Credit
✅ Adoption Tax Credit
These are currently proposed regulations, not final rules.
Immigration status can significantly affect tax-credit eligibility, so it is important to review each family’s situation individually.
Click here to read more: https://www.whitnahcpa.com/post/proposed-irs-refundable-tax-credit-rules
📞 Whitnah CPA can help review your tax situation.
The proposed IRS refundable tax credit rules could affect the refundable portion of several federal income tax credits. The IRS has issued proposed regulations that could affect the refundable portion of several federal income tax credits for individuals who do not meet the definition of a “qualif...