Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 53

The credit percentage scales down as adjusted gross income (AGI) rises. The same AGI threshold and percentages apply to singles and joint filers. For 2021:

 The maximum credit of 50% of eligible expenses applies for AGI up to $125,000.

 The credit rate is reduced by one percentage point for each $2,000 of excess AGI, resulting in a 20% credit when AGI is $183,000. The 20% credit applies for those with AGI between $183,000 and $400,000.