세금보고 가능한가요? - ASK미국

신기화 님 답변 답변일 2/20/2017 6:41:10 PM

안녕하세요.

만24세 미만 학생의 경우 American Opportunity Credit중 Refundable Credit을 받을 수 있는지에 대해서는 추가 조건이 있습니다.

Form 8863 Instruction Page 6에 본인이 refundable credit을 받을 수 있는지 확인하는 것이 있어서 발췌했습니다. 더 자세한 것은 instruction을 참고하십시오.

You can answer the following questions to determine whether
you qualify for a refundable American opportunity credit.

1. Were you under age 24 at the end of 2016?
If no, stop here; you do qualify to claim part of the allowable
American opportunity credit as a refundable credit.
If yes, go to question 2.

2. Were you over age 18 at the end of 2016?
If yes, go to question 3.
If no, go to question 4.

3. Were you a full-time student (defined later) for 2016?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 5.

4. Were you age 18 at the end of 2016?
If yes, go to question 5.
If no, go to question 6.

5. Was your earned income (defined later) less
than one-half of your support (defined later) for 2016?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 6.

6. Were either of your parents alive at the end of 2016?
If no, stop here; you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, go to question 7.

7. Are you filing a joint return for 2016?
If no, you do not qualify to claim part of your allowable
American opportunity credit as a refundable credit.
If yes, you do qualify to claim part of your allowable
American opportunity credit as a refundable credit.

공인 세무사

신기화

직업 공인 세무사

이메일 keeshinn@uslibertytax.com

전화 (02) 567-1040

Loading.
Please wait.

분야별 상담글

공지사항

멤버쉽

Q. 세금보고 가능한가요?

전문가 답변글

머니/재테크 분야 질문 더보기 +