EA Part 1 - unit 13，14 - Individual Tax
Credit ACTUAL QUESTIONS AND
CORRECT ANSWERS
Tax Credit 分为哪两种 - CORRECT ANSWERS✅✅refundable
non refundable
refundable TC和non refundable TC的区别 - CORRECT ANSWERS✅✅refundable TC可
以generate refund
会计师在帮客人填一些tax credit 申报的时候，需要填什么表，来确保due diligence -
CORRECT ANSWERS✅✅Form 8867, paid prepar's Due Diligence Checklist
什么时候需要用到Form 8867 - CORRECT ANSWERS✅✅会计师在帮客人填EITC，
CTC，ACTC和AOTC的时候（一般是拿refundable TC的时候）和HOH status时候
纳税人在符合某个TC，但是税号在报税截止日之后才拿到SSN，要怎么办 - CORRECT
ANSWERS✅✅没有办法补拿TC，必须要在截止日之前拿到税号
Child and dependent care credit 是什么 - CORRECT ANSWERS✅✅支付与儿童或其他受
抚养人护理相关的费用，从而能够工作或寻找工作。
Child and dependent care credit 的条件 - CORRECT ANSWERS✅✅1.有 Qualifying
person
2.Earned Income Test
3. Expense Must be work related
4. Filing Status
5. Provider ID Test
, 必须得有什么人才能拿Child and dependent care credit - CORRECT ANSWERS✅✅13 岁
以下的儿童；
残疾的配偶
Disabled dependent 无法自理（2023 GI< 4700)
dependent必须有税号，然后被claim在同个税表里）
Child and dependent care credit 对配偶收入的要求 - CORRECT ANSWERS✅✅both
spouse must have earned income
除非是full time student or disabled
Child and dependent care credit 中，夫妻earned income这个金额对拿credit有什么影响 -
CORRECT ANSWERS✅✅1.当年总共的qualify expense不能超过夫妻双方中收入较低
者的 earned income。
2. AGI决定了抵免比例%
计算Child and dependent care credit 中，qualified expense的上限 - CORRECT
ANSWERS✅✅1.当年总共的qualify expense不能超过夫妻双方中收入较低者的 earned
income。
2.3000/dependent，6000/2+dependents
Child and dependent care credit 中，哪些expensequalified，哪些不qualified - CORRECT
ANSWERS✅✅Kindergarten之前，如pre school (Kindergarten以上不行）
After School（但是Summer school, tutoring，Overnight camp不行）
Disable Care
Transportation cost （不由daycare provider提供不行）
Daycare deposit （取回来之后就不行了）
Credit ACTUAL QUESTIONS AND
CORRECT ANSWERS
Tax Credit 分为哪两种 - CORRECT ANSWERS✅✅refundable
non refundable
refundable TC和non refundable TC的区别 - CORRECT ANSWERS✅✅refundable TC可
以generate refund
会计师在帮客人填一些tax credit 申报的时候，需要填什么表，来确保due diligence -
CORRECT ANSWERS✅✅Form 8867, paid prepar's Due Diligence Checklist
什么时候需要用到Form 8867 - CORRECT ANSWERS✅✅会计师在帮客人填EITC，
CTC，ACTC和AOTC的时候（一般是拿refundable TC的时候）和HOH status时候
纳税人在符合某个TC，但是税号在报税截止日之后才拿到SSN，要怎么办 - CORRECT
ANSWERS✅✅没有办法补拿TC，必须要在截止日之前拿到税号
Child and dependent care credit 是什么 - CORRECT ANSWERS✅✅支付与儿童或其他受
抚养人护理相关的费用，从而能够工作或寻找工作。
Child and dependent care credit 的条件 - CORRECT ANSWERS✅✅1.有 Qualifying
person
2.Earned Income Test
3. Expense Must be work related
4. Filing Status
5. Provider ID Test
, 必须得有什么人才能拿Child and dependent care credit - CORRECT ANSWERS✅✅13 岁
以下的儿童；
残疾的配偶
Disabled dependent 无法自理（2023 GI< 4700)
dependent必须有税号，然后被claim在同个税表里）
Child and dependent care credit 对配偶收入的要求 - CORRECT ANSWERS✅✅both
spouse must have earned income
除非是full time student or disabled
Child and dependent care credit 中，夫妻earned income这个金额对拿credit有什么影响 -
CORRECT ANSWERS✅✅1.当年总共的qualify expense不能超过夫妻双方中收入较低
者的 earned income。
2. AGI决定了抵免比例%
计算Child and dependent care credit 中，qualified expense的上限 - CORRECT
ANSWERS✅✅1.当年总共的qualify expense不能超过夫妻双方中收入较低者的 earned
income。
2.3000/dependent，6000/2+dependents
Child and dependent care credit 中，哪些expensequalified，哪些不qualified - CORRECT
ANSWERS✅✅Kindergarten之前，如pre school (Kindergarten以上不行）
After School（但是Summer school, tutoring，Overnight camp不行）
Disable Care
Transportation cost （不由daycare provider提供不行）
Daycare deposit （取回来之后就不行了）
