세금보고에서 American opportunity credit 에 대한 문의 .. - ASK미국

T**612**** 님 답변 답변일 2/28/2012 10:37:06 AM

The American Opportunity Tax Credit is a refundable tax credit for undergraduate college education expenses. This credit provides up to $2,500 in tax credits on the first $4,000 of qualifying educational expenses. The American Opportunity credit applies to all four years of undergraduate college education. You can claim the AOC for your dependent if the student is enrolled at least half-time in a college, university or other accredited post-secondary educational institution. The full credit is available to individuals whose modified adjusted gross income, NOT AGI, is or $160,000 or less for married couples filing a joint return; It is a tax credit of up to $2,500 of the cost of tuition, fees and course materials paid during the taxable year. Also, 40% of the credit (up to $1,000) is refundable. This means you can get it even if you owe no tax. You will be able to reduce your tax liability by one dollar for each dollar of credit for which you're eligible. The lifetime learning credit is available for any post-secondary tuition, including graduate school or undergraduate education beyond four years, and is available for any course-load (the student does not have to be enrolled at least half-time). The lifetime learning credit is also a non-refundable credit, whereas the AOC is refundable and can help offset the alternative minimum tax and the self-employment tax. The AOC also features an expanded definition of qualifying expenses to include supplies and course materials, whereas other credits are limited just to tuition. You need to use Form 8863 to calculate the amount of the tax credit, and attach this to your Form 1040 or Form 1040A.You can’t claim both AOC and lifetime learning education credit on the same student in the same tax year.

k**ukjun**** 님 답변 답변일 3/1/2012 7:23:43 AM

김 흥태 회계사님 그리고 Tim6129 (Tim6129) 님 감사합니다 정확한 조언에 감사드립니다 오늘 세무보고를 끝냈읍니다 많은 도움 다시한번 감사드립니다

T**612**** 님 답변 답변일 3/1/2012 10:40:28 AM

버지니아 (kisukjung)---> Good luck to you , sir~~

에드워드 김 님 답변 [머니/재테크] 답변일 2/28/2012 11:00:09 AM

American opportunity credit(최고 $2,500) 을 청구하는 경우
라인 49는 세금을 공제하는 것에 사용합니다.
라인 66은 세금을 공제한 나머지 크레딧 중에서 최고 $1,000까지 납세자에게 refund되는 금액입니다.

부부의 경우 소득이 $180,000을 넘으면 크레딧에 제한이 있습니다. 질문자께서는 신청해서 받으세요. 각 라인에 적힌 금액이 맞는지 꼼꼼하게 확인하여 작성하시면 됩니다.

에드워드 김 [머니/재테크>세금/세무]

직업 공인회계사

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Q.세금보고에서 American opportunity credit 에 대한 문의 ..

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