세금보고 가능한가요? - ASK미국

에드워드 김 님 답변 [머니/재테크] 답변일 2/20/2017 12:36:48 PM

소득이 없어도 학생이 보고가능합니다.

에드워드 김 [머니/재테크>세금/세무]

직업 공인회계사

이메일 edwardkimcpa@gmail.com

전화 213-384-1182

전문가 프로필 보기

신기화 님 답변 [머니/재테크] 답변일 2/20/2017 6:41:10 PM

안녕하세요.

만24세 미만 학생의 경우 American Opportunity Credit중 Refundable Credit을 받을 수 있는지에 대해서는 추가 조건이 있습니다.

Form 8863 Instruction Page 6에 본인이 refundable credit을 받을 수 있는지 확인하는 것이 있어서 발췌했습니다. 더 자세한 것은 instruction을 참고하십시오.

You can answer the following questions to determine whether
you qualify for a refundable American opportunity credit.

1. Were you under age 24 at the end of 2016?
If no, stop here; you do qualify to claim part of the allowable
American opportunity credit as a refundable credit.
If yes, go to question 2.

2. Were you over age 18 at the end of 2016?
If yes, go to question 3.
If no, go to question 4.

3. Were you a full-time student (defined later) for 2016?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 5.

4. Were you age 18 at the end of 2016?
If yes, go to question 5.
If no, go to question 6.

5. Was your earned income (defined later) less
than one-half of your support (defined later) for 2016?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 6.

6. Were either of your parents alive at the end of 2016?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 7.

7. Are you filing a joint return for 2016?
If no, you do not qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.

신기화 [머니/재테크>세금/세무]

직업 공인 세무사

이메일 keeshinn@uslibertytax.com

전화 (02) 567-1040

전문가 프로필 보기

[머니/재테크] 상담 글 질문에 공감하시면 '나도 궁금해요'버튼을 눌러주세요.

Q.세금보고 가능한가요?

머니/재테크 분야 질문 더보기 +

추천전문가 전문가 리스트+

인기 상담글

ASK미국 공지 더보기 +

미국생활 TIP 더보기 +