Chapter 25
Personal Tax Credits Reduce Your Tax Liability
25.1 Overview of Personal Tax Credits
25.2 Child Tax Credit for Children Under Age 17
25.3 Figuring the Child Tax Credit
25.4 Qualifying for Child and Dependent Care Credit
25.5 Limits on the Dependent Care Credit
25.6 Earned Income Test for Dependent Care Credit
25.7 Credit Allowed for Care of Qualifying Persons
25.8 Expenses Qualifying for the Dependent Care Credit
25.9 Dependent Care Credit Rules for Separated Couples
25.10 Qualifying Tests for EIC
25.11 Income Tests for Earned Income Credit (EIC)
25.12 Look up EIC in Government Tables
25.13 Qualifying for the Adoption Credit
25.14 Claiming the Adoption Credit on Form 8839
25.15 Eligibility for the Saver's Credit
25.16 Figuring the Saver's Credit
25.18 Mortgage Interest Credit
25.19 Residential Energy Credits
25.20 Credits for Fuel Cell Vehicles and Plug-in Electric Vehicles
In this chapter you will find discussions of the child tax credit, dependent care credit, earned income credit (EIC), adoption credit, retirement savings credit, health coverage credit, mortgage interest credit, and the credit for plug-in electric vehicles. Education tax credits are discussed in Chapter 33.
The child tax credit is $1,000 for each qualifying dependent child under age 17. To claim the credit, you must follow the steps on the “Child Tax Credit Worksheet.” There is a phaseout of the credit (25.3). If the ...
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