Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 62

If in the same month you and your spouse both did not work and were either full‐time students or not physically or mentally capable of caring for yourselves, only one of you can be treated as having earned income ($250 or $500 as explained earlier in this chapter) in that month.

If you qualify to receive an exclusion, you must reduce the amount of eligible expenses used in figuring the credit by the amount of the exclusion.