EDUCATION CREDIT.
가족중에 누구인가 대학이나 정식으로 인가된 직업학교에 다니는 경우, 학교에 낸 수업료와 교육을 위하여 지출한 비용에 대하여 Credit 을 신청할 수 있다. Credit 의 금액이 본인의 소득에 따라 매년 다르며 신청하는 방법이 복잡하여 전문가와 상의하는 것이 바람직하다. Education Credit은 여러가지가 있의며 그중 가장 중요한 Credit은 American Opportunity Credit 이다.
American Opportunity Credit.
If you are thinking or already attending a college, university or a graduate school, then you should know about several educational tax credits that you can claim on your personal income tax return. If you are a dependent, your parent(s) can claim those credits on their personal income tax return. This article addresses The American Opportunity Credit.
• You can claim The American Opportunity Credit tax credit on form 8863* for tuition and certain school fees paid for higher education.
• This credit can be claimed for expenses paid for any of the first four years of post-secondary education.
• In order to completely benefit from this tax credit, your income (modified adjusted gross income) must be $80,000 or less – for single filers and $160,000 or less – for joint filers. If you make over these amounts, this tax credit will start to decrease accordingly.
• You can claim up to $2,500 a year. It’s based on a percentage of the cost of qualified tuition and related educational expenses paid during the taxable year for each eligible student.
• Qualified tuition and related expenses also include, expenses paid for required course materials: books, supplies and equipment required for a course of study.
• If you do not owe any taxes for 2009 or 2010, you still can receive forty percent or up to $1,000 of the credit for each eligible student as cash refund.