Chapter 6: Credits and Special Taxes Chapter Contents
Chapter 6 Credits and Special Taxes Chapter Introduction 61 Child Tax Credit 62 Earned Income Credit 62a Does the Taxpayer Qualify? 62b Does the Taxpayer Have a Qualifying Child? 62c Taxpayer with No Qualifying Child 62d Taxpayer with a Qualifying Child 62e What Is the Amount of the EIC? 63 Child and Dependent Care Credit 63a Qualified Expenses 63b Allowable Credit 64 The Affordable Care Act 64a Individual Shared Responsibility 64b Premium Tax Credit 65 Education Tax Credits 65a American Opportunity Tax Credit 65b Lifetime Learning Credit 65c Using Both Credits 66 Foreign Tax Credit 67 Adoption Expenses 67a Adoption Credit 67b Domestic Multiyear Adoptions 67c Foreign Multiyear Adoptions 67d EmployerProvided Adoption Assistance 67e Coordination of Adoption Credit and Exclusion 1/2