科普一哈。
Refundable Tax Credits
A refundable tax credit is a tax credit that can reduce your tax liability below zero (0). Because it is possible to receive a refund from this type of credit, they're referred to as refundable.
Refundable tax credits include:
- Earned Income Credit
- Adoption Credit(now refundable for adoptions finalized in 2010 or 2011, or for carryforwards)
- First-time Homebuyer Credit
- Excess Social Security Credit
- Additional Child Tax Credit
- Health Coverage Tax Credit
- American Opportunity Credit- partly refundable
再加一句，refundable tax credit 都是鼓励穷人（working poor) 的，收入过了5万基本上就拿不到了。所以拿不到也别丧气，说明你是有钱人。：）
下面看看投坛JY班长手把手教你怎么从IRS那里拿来$10,000！！！！
hand to hand guild for a family of 5, with 3 kids, making 10k in refundable tax credit from IRS each..
1. married couples with 3 kids.
2. work 2-3 month out of the year, making $12750 total income.
3. withhold $119 Fed income tax a month.
4. maximized the EIC, IRS pays you $5751.
5. Child Credit, 3 x 1000 each kid, $3000.
6. Child care credit, $500.
7. 100% refund on you fed withholding, 119*12 = 1428.
8. there you have it, 5751+3000+500+1428=$10679 from Uncle Sam each Feburary.
haha, many low income families are depending on this money to catch up each year, thats why Jan/Feb/Mar are the best months for landlords.
