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USCPA知识点：Tax credits

来源：高顿网校 2015-12-14

Tax credit泛指多交的税，或可减少的税（A tax credit is a reduction in the amount of tax you need to pay）。今天高顿网校USCPA小编就为大家简单介绍一下tax credit的相关内容。

A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit from the total they owe the state.It may also be a credit granted in recognition of taxes already paid, or (as in the UK) a form of state support for low earners.

Incentive tax credits may be used to encourage behaviors like investment or parenting. A credit directly reduces tax bills, unlike tax deductions and tax exemptions, which indirectly reduce tax bills by reducing the size of the base (for example, a taxpayer's income or property value) from which the tax bill is calculated.

Most tax credits are nonrefundable tax credits, meaning that they can only be used to the point at which no more taxes are owed. However, some tax credits are refundable tax credits, meaning that if the credit exceeds the amount of taxes owed, the excess is returned to the taxpayer.

Tax Credits

A.Personal Tax Credits=may not resulted in cash refund.

B.Refundable Credits=cash refund.

1.Child and Dependent Care Credits.

2.Credit for the Elderly and/or Permanently Disabled.

3.Education Tax Incentive-lifetime learning credit.

4.Qualified Tuition Programs（QTP）

5.Adoption Credit

6.Retirement Savings Contributions Credit

7.Foreign Tax Credit

8.General Business Credit

9.Work Opportunity Credit

10.“child” Tax Credit

11.Earnde Income Credit（Refundable Credit）

12.Withholding Tax（paycheck credit）

13.Excess FICA（social security tax withheld）

14.Small Employer Pension Plan Star-up Costs Credit

15.Small Business Healthcare Tax Credit

16.Health Coverage Tax Credit

17.Residential Energy Credits

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