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USCPA知识点之REG：Tax Credits相关知识点

来源：高顿网校 2015-09-09

　　REG中，需要记忆的部分很多，尤其是相关的法律，美国与国内是有所差别的，因此USCPA考生们需要特别注意。高顿网校USCPA小编今天整理了REG中关于tax credits这一部分的知识点，供考生们参考。

　　A. Tax Credits in General

　　注释：对于tax credit是否可返还（refund or not）需要记忆。

　　1. Personal Tax Credits：nonrefundable

　　Personal tax credits may reduce personal tax liability to zero，but they may not result in a cash refund. Personal tax credits include：

　　注释：Personal tax credits可以把应纳税额减少至0，但是不可以产生任何退税。

　　a. Child and dependent care credit

　　b. Elderly and permanently disabled credit

　　c. Education credits

　　（1）Lifetime learning credit

　　（2）American opportunity credit

　　d. Adoption credit

　　e. Retirement savings contribution credit

　　f. Foreign tax credit

　　g. General business credit

　　2. Refundable Credits： Refund

　　Refundable credits are subtracted from income tax liability. They may result in a cash refund when the credit exceeds tax liability owed even if no tax is withheld from wages.

　　注释：Refundable credits是可以从应纳税额中进行抵减的。如果Refundable credits大于应纳税额，就会会产生退税。以下5种Refundable credits需要记忆。

　　a. Child tax credit（refund is limited）

　　b. Earned Income credit

　　c. Withholding taxes （W-2）

　　d. Excess Social Security paid

　　e. Long-Term Unused Minimum Tax Credit

　　B. Child and Dependent Care Credit

　　A tax credit of 20% to 35% of eligible expenditures：

2013 Maximum Expenditures
One dependent:	$3,000
Two or more dependents:	$6,000

　　1. Eligible People（Kids）

　　a. A qualifying child，under age 13，for whom an exemption may be claimed.

　　b. Any disabled dependent

　　c. A spouse who is disabled and not able to take care of himself or herself

　　2. Eligible Expenses

　　Eligible expenditures must be for the purpose of enabling the taxpayer to be gain employed（i.e.，allowing that person to work or look for work）。

　　a. Babysitter

　　b. Nursery School

　　c. Day Care

　　3. Credit Computation：Minimum 20%

　　C. Credit for the Elderly and/or Permanently Disabled

　　1. Eligibility

　　This credit of 15% of eligible income is available to individuals who are：

　　a. 65 years of age or older or

　　b. Under 65 and retired due to permanent disability.

　　注释：满足这类credit的条件是大于65岁或者由于永久性残疾而退休。

　　D. Education Tax Incentives

　　Assuming the requirements are met，a taxpayer has the opportunity to reduce and/or avoid taxes by taking advantage of the American Opportunity Credit， the Lifetime Learning Credit， and/or a non-taxable distribution from a Coverdell Education Savings Account used to pay higher education costs.

　　1. The American Opportunity Credit

　　The American Opportunity Credit（a modification of the Hope Scholarship Credit）is available against federal income taxes for qualified tuition，fees，and course materials（including books）paid for a student's first four years of post secondary（college）education at an eligible educational institution.

　　a. The credit is equal to （maximum credit of $2，500 in 2013）：

　　（1） 100% of the first $2，000 in 2013 of qualified expenses， plus

　　（2） 25% of the next $2，000 in 2013 of expenses paid during the year.

　　b. The qualified expenses are on a “per student” basis and must be incurred on behalf of the：

　　（1） Taxpayer，

　　（2） Taxpayer's spouse， or

　　c. For 2013，the credit phase out begins with modified AGI exceeding $80，000（$160，000 on a joint return），with full phase out at $90，000（$180，000 joint）。

　　2. The Lifetime Learning Credit

　　The Lifetime Learning Credit is available for an unlimited number of years for qualified tuition and related expenses（except books） at eligible educational institutions.

　　a. The credit is equal to 20% of qualified expenses up to $10，000.

　　b. For 2013， the credit phase out begins with modified AGI exceeding $53，000（$107，000 on a joint return），with full phase out at $63，000 （$127，000 joint）。

　　E. Adoption Credit

　　A credit for qualifying expenses of adopting a child is available.

　　1. Limit （disregarding potential employer-provided benefits， which are beyond the scope of the exam）

2013
Per child:	$12,970
Special needs child:	$12,970

　　2. Phase-out

　　The credit is phased out for modified adjusted gross income between：$194，580 - $234，580

　　3. Eligible Expenses

　　a. All reasonable and necessary expenses，costs，and fees are available for the credit.

　　b. The credit is not available for adopting the child of a spouse or for a surrogate parenting arrangement.

　　c. Medical expenses do not qualify as eligible expenses.

　　注释：Medical expenses是不符合条件的开销。

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