차근차근 재무 공부 기록장

1. Tax credits reduce taxpayer's tax liability, classified into two categories: refundable/ non-refundable tax creditsNonrefundable tax creditsChild and dependent care credit, Elderly and permanently disabled credit, Lifetime learning credit, American opportunity credit(60% nonrefundable), Retirement savings contribution credit, foreign tax credit, General business credit, Adoption creditRefunda..

Standard deduction / Itemized deduction, whichever is largerFiling status determined on December 31 of each year1) Single2) Married filing jointly    joint return cannot be filed if the husband and wife have different taxable years3) Married filing separately4) Qualifying widow with dependent child(Surviving spouse,SS)   - Qualifying widow > + 2years spouse died         * joint return tax rates ..