Credits

Articles about Credits

• Adoption Credit
• Advance Earned Income Credit
• An Overview of Credits
• Child and Dependent Care Credit
• Child and Dependent Care Credit & Flexible Benefit Plans (2004 IRS FAQ)
• Child Tax Credit (2004 IRS FAQ)
• Child Tax Credits
• Credit for the Elderly or the Disabled
• Credit for the Elderly or the Disabled (2004 IRS FAQ)
• Earned Income Credit (EIC)
• Education Credits
• Excess Social Security and RRTA Tax Withheld
• Hope & Life Time Learning Educational Credits (2004 IRS FAQ)
• Hybrid vehicles
• Other Credits (2004 IRS FAQ)
• Other EITC Issues (2004 IRS FAQ)
• Pension Start-Up Costs
• Qualifying Child Rules (2004 IRS FAQ)
• Retirement Savings Contributions Credit
• Taxable & Nontaxable Income (2004 IRS FAQ)

IRS Publications about Credits

• Fuel Tax Credits and Refunds
• Foreign Tax Credit for Individuals
• Credit for the Elderly or the Disabled
• Earned Income Credit
• Child Tax Credit

Code Sections about Credits

• Sec. 22. Credit for the elderly and the permanently and totally disabled
• Sec. 24. Child tax credit
• Sec. 27. Taxes of foreign countries and possessions of the United States; possession tax credit
• Sec. 30A. Puerto Rico economic activity credit
• Sec. 30B. Alternative motor vehicle credit
• Sec. 30C. Alternative fuel vehicle refueling property credit
• Sec. 38. General business credit
• Sec. 41. Credit for increasing research activities
• Sec. 42. Low-income housing credit
• Sec. 43. Enhanced oil recovery credit
• Sec. 45A. Indian employment credit
• Sec. 45B. Credit for portion of employer social security taxes paid with respect to employee cash tips
• Sec. 45D. New markets tax credit
• Sec. 45F. Employer-provided child care credit
• Sec. 45G. Railroad track maintenance credit
• Sec. 45H. Credit for production of low sulfur diesel fuel
• Sec. 45I. Credit for producing oil and gas from marginal wells
• Sec. 45J. Credit for production from advanced nuclear power facilities
• Sec. 45K. Credit for producing fuel from a nonconventional source
• Sec. 45L. New Energy Efficient Home Credit
• Sec. 45M. Energy Efficient Appliance Credit
• Sec. 46. Amount of credit
• Sec. 47. Rehabilitation credit
• Sec. 48. Energy credit
• Sec. 48A. Qualifying advanced coal project credit
• Sec. 48B. Qualifying gasification project credit
• Sec. 51. Amount of credit
• Sec. 53. Credit for prior year minimum tax liability
• Sec. 54. Credit to holders of clean renewable energy bonds.
• Sec. 77. Commodity credit loans
• Sec. 78. Dividends received from certain foreign corporations by domestic corporations choosing foreign tax credit
• Sec. 409. Qualifications for tax credit employee stock ownership plans
• Sec. 418C. Overburden credit against minimum contribution requirement
• Sec. 841. Credit for foreign taxes
• Sec. 853. Foreign tax credit allowed to shareholders
• Sec. 902. Deemed paid credit where domestic corporation owns 10 percent or more of voting stock of foreign corporation
• Sec. 903. Credit for taxes in lieu of income, etc., taxes
• Sec. 904. Limitation on credit
• Sec. 908. Reduction of credit for participation in or co-operation with an international boycott
• Sec. 936. Puerto Rico and possession tax credit
• Sec. 960. Special rules for foreign tax credit
• Sec. 1396. Empowerment zone employment credit
• Sec. 1397E. Credit to holders of qualified zone academy bonds
• Sec. 1400C. First-time homebuyer credit for District of Columbia
• Sec. 1400H. Renewal community employment credit
• Sec. 1462. Withheld tax as credit to recipient of income
• Sec. 1551. Disallowance of the benefits of the graduated corporate rates and accumulated earnings credit
• Sec. 2010. Unified credit against estate tax
• Sec. 2011. Credit for State death taxes
• Sec. 2012. Credit for gift tax
• Sec. 2013. Credit for tax on prior transfers
• Sec. 2014. Credit for foreign death taxes
• Sec. 2015. Credit for death taxes on remainders
• Sec. 2016. Recovery of taxes claimed as credit
• Sec. 2505. Unified credit against gift tax
• Sec. 2604. Credit for certain State taxes
• Sec. 3303. Conditions of additional credit allowance
• Sec. 3507. Advance payment of earned income credit
• Sec. 5010. Credit for wine content and for flavors content
• Sec. 5011. Income Tax Credit for Average Cost of Carrying Excise Tax.
• Sec. 5056. Refund and credit of tax, or relief from liability
• Sec. 5705. Credit, refund, or allowance of tax
• Sec. 6407. Date of allowance of refund or credit
• Sec. 6511. Limitations on credit or refund
• Sec. 6709. Penalties with respect to mortgage credit certificates
• Sec. 7486. Refund, credit, or abatement of amounts disallowed
• Sec. 6429. Advance Payment of Portion of Increased Child Credit for 2003.
• Sec. 7527. Advance payment of credit for health insurance costs of eligible individuals
• Sec. 6050T. Returns relating to credit for health insurance costs of eligible individuals
• Sec. 6426. Credit for certain alternative fuel mixtures