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re:[QUOTE][b]下面引用由[u]Ch...
下面引用由Charlesriver发表的内容:
这个7.5%不是直接的年收入, 而是AGI吧? 就是你应该报税的那部分收入, 除了401K这些免税以后的收入.
有哪些是tax credit? xiaoniuma 举个列子把, 我还一个都...
Tax credit的例子,(我在网上搜到的)
Child and Dependent Care Credit
Covers work related expenses for dependents of taxpayer. Dependent must be under the age of 13. BUT if the child requires supervision due to a disability, the age limit no longer applies. A dependent is considered to be physically or mentally incapable of self-care if the dependent is incapable of caring for his or her hygienic or nutritional needs, or requires full-time attention of another person for his or her own safety or the safety of others [Reg 1.44A-1(b)(4)].
Covered expenses – up to $3,000 per year per dependent are allowed, max for all dependents is $6,000. Amount does not need to be equal among children. Regular childcare, after-school programs (including classes) and day camp all qualify. Sleep-away camps do not. Credit is calculated at 20-35 percent of expenses, based on AGI. (Over $43k it is 20%; the maximum credit per dependent is $600 for one child, $1,200 for 2 or more).
Planning strategy – use the first $3000-$5999 of special schooling costs to claim this credit; any remaining costs can be deducted as medical expenses. At least $1 must be for the other child to claim more than $3000.
Earned Income Credit
Families with AGIs under $39,783 may qualify for EIC depending on number of children and filing status. EIC is normally limited to children under age 19. If the child is 19-23 and a full-time student, then he or she also qualifies. As long as a severely disabled child lives with his or her parent, there is no age limit for EIC. |
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