Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 32

If you are a working taxpayer with low or moderate income, you may qualify for a special tax credit of up to $6,728 in 2021. The amount of the credit depends on several factors, including your adjusted gross income, earned income, and the number of qualifying children. Table 1.3 shows the maximum credit you may claim based on the number of your qualifying children, if any.

The credit is “refundable” because it can be received in excess of the tax owed.