Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 15

1  Marital Status

2  Dependents

3  Qualifying Child

4  Qualifying Relative

5  Child Tax Credit

6  Earned Income Credit

7  Dependent Care Expenses

8  Adoption Costs

9  Foster Care

10  Child Support

11  Alimony

12  ABLE Accounts

The nature of families is changing, and taxes have specific rules for them. Do the old clichés still ring true? Can two still live as cheaply as one? Are things really cheaper by the dozen? For tax purposes, there may be a penalty or bonus for being married versus single. And there are certain tax breaks for having a family.

This chapter explains family‐related tax benefits, such as tax credits related to your children and the consequences of marital dissolutions. Economic impact payments (EIPs) in 2021 to individuals and dependents are explained in Chapter 12. For more information on these topics, see IRS Publication 501, Dependents, Standard Deduction, and Filing Information; IRS Publication 503, Child and Dependent Care Expenses; IRS Publication 504, Divorced or Separated Individuals; IRS Publication 596, Earned Income Credit; and IRS Publication 972, Child Tax Credit.