Alternative Minimum Tax (AMT)

• Tax Credits Allowed Against AMT
• AMT Tax Credit From Regular Tax

Personal Credits

• Overview of Personal Tax Credits

Child Tax Credit

• Child Tax Credit for Children Under Age 17
• Figuring the Child Tax Credit

Dependent Care Credit

• Qualifying for Child and Dependent Care Credit
• Limits on the Dependent Care Credit
• Earned Income Test for Dependent Care Credit
• Credit Allowed for Care of Qualifying Persons
• Expenses Qualifying for the Dependent Care Credit
• Dependent Care Credit Rules for Separated Couples

Earned Income Credit (EIC)

• Qualifying Tests for EIC
• Income Tests for Earned Income Credit (EIC)
• Look up EIC in Government Tables
• Advance Payment of Earned Income Credit

Adoption Credit

• Qualifying for the Adoption Credit
• Claiming the Adoption Credit on Form 8839

Miscellaneous Personal Credit

• Health Coverage Credit
• Mortgage Interest Credit
• District of Columbia First-Time Homebuyer Credit
• Residential Energy Tax Credits
• Tax Credit for Hybrid Vehicles and Other Alternative Fuel Vehicles

Tax Pointers for Investors in Mutual Funds

• Tax Credits From Mutual Funds

Loss Restrictions: Passive Activities and At-Risk Limits

• Suspended Tax Credits

Tax Credit for the Elderly or Disabled

• Claiming the Credit for the Elderly and Disabled
• Base Amount for the Elderly or Disabled Credit
• Reduction of the Base Amount and Liability Limitation for the Credit

How to Treat Foreign Earned Income

• Foreign Tax Credit

Educational Tax Benefits

• Education Tax Credits
• Hope Credit
• Lifetime Learning Credit
• Income Phaseout of Education Credits