The purpose of this series of courses is to bring the tax preparer ``up-to-speed'' in the most efficient way possible for the tax preparation season. It offers quick answers and hands-on help for tax return preparation that has become increasingly complex by several recently passed tax Acts.

This fourth course in the series reviews how the tax liability is computed, then describes different credits and deductions. After examining the computation of tax, the course discusses the distinction between a tax deduction and a tax credit. The most important and most often encountered credits are covered, including the child tax credit, the credit for the elderly and the permanently and totally disabled, the earned income credit, higher education credits and a credit for child care expenses. The course also covers several credits available to individuals who own a business or have certain investments.

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