홈
EITC 총정리입니다.
저소득세액공제
(Earned Income Credit)
credit
1. Adjusted Gross Income (AGI) Limits
Taxpayer must have earned income; however, earned income and AGI
cannot be more than:
위 표 참조>>
2. 납세자 본인과 해당 자녀의 SSN(소셜번호)가 반드시 있어야
3. MFS 엔 이 크레딧을 받을 수 없다.
4. 납세자 본인이 미국 시민권자이거나 당해 6개월 초과기간 동안 미국에 거주한 세법상 거주자 해당.
5. 외국에서 일을 하고 외국소득공제(foreign income exclusion)를 신청한 경우엔 혜택 없다.
You must
meet the following EITC requirements:
- Must have a valid Social
Security Number
- You must have earned income
from employment or from self-employment.
- Your filing status cannot be
married, filing separately.
- You must be a U.S. citizen or
resident alien all year, or a nonresident alien married to a U.S. citizen
or resident alien and filing a joint return.
- You cannot be a
qualifying child of another person.
- If you do not have a
qualifying child, you must:
- be age 25 but under 65 (64세까지)at the end of the
year
, - live in the United States for
more than half the year, and
- not qualify as a dependent of
another person
- Cannot file Form 2555 or
2555-EZ (related to
foreignearn income
)
