Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 54

You are single with one qualifying child and have eligible expenses of $8,000. Your AGI in 2021 is $132,000. Your credit percentage is 46% (50% – 4 percentage points having $7,000 AGI over $125,000, which rounds up to $8,000 excess). Your credit is $3,680 (46% of $8,000).

 The 20% rate is further by one percentage point for each $2,000 of excess AGI over $400,000.

 No credit may be claimed once AGI is $440,000 or more.