Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 27

If you can't meet the residency test discussed earlier, you may still qualify for a child tax credit that exceeds your tax liability and is refundable to you. The basic child tax credit amount for those not meeting the residency test is $2,000; income limits apply. The refundable portion is limited to $1,400, but no more than either:

 15% of earned income in excess of $3,000, or

 For those with 3 or more qualifying children, the excess if any of Social Security taxes over the earned income credit.