To claim the CTC, you must have a qualifying child who:

• Is your dependent child, stepchild, foster child, sibling, or descendant (grandchild, niece, nephew)
• Is under 17 at the end of
• Lives with you in the U.S. more than half the year
• Has a Social Security number (SSN) valid for work (you or your spouse must also have an SSN)
• Doesn’t support themselves or plans to file a joint return (unless to claim a refund)

You can claim up to per qualifying child.

How to check if you claimed this credit last year

Review line 4 on Schedule 8812 for a number greater than 0. Schedule 8812 would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the CTC.

To claim the ODC, you must have a qualifying dependent who:

• You plan to claim as a dependent on your tax return
• Has a gross income less than
• Lives with you in the U.S. more than half the year if they’re a child or for all year if they’re an adult, unless they're a specific type of relative
• Has a Social Security number, Individual Taxpayer Identification Number (ITIN), or Adoption Tax Identification Number (ATIN)
• Doesn’t support themselves or plans to file a joint return
• Won’t be used to claim the Child Tax Credit

You can claim up to per qualifying dependent of any age.

How to check if you claimed this credit last year

Review line 6 on Schedule 8812 for a number greater than 0. Schedule 8812 would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the ODC.

To claim the CDCC, you must be paying for the care of a child under 13 or for a spouse or dependent who lives with you and can’t care for themselves.

The person providing the care can’t be your spouse, the child’s parent, or another dependent.

Expenses that qualify:

• Daycare, preschool (below kindergarten)
• Before- and after-school care
• Day camps
• Care for a spouse or dependent who can’t care for themselves

Expenses that don’t qualify:

• Overnight camps
• Private school tuition
• Food, lodging, or clothing unless directly tied to care
• Payments to your spouse, the child’s parent, or another dependent for care

This is not a complete list. Refer to Publication 503 to learn more about which expenses qualify.

You can claim up to for one person or for two or more people.

If you’re married and filing separately from your spouse, you can only claim this credit if you and your spouse are legally separated or live apart and meet other criteria.

How to check if you claimed this credit last year

Review line 2 on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the CDCC.

To claim the EITC with children, you must be a low- to moderate-income worker with a qualifying child.

A qualifying child for the EITC must:

• Be your child, stepchild, foster child, sibling, or descendant (grandchild, niece, nephew)
• Be under 19 at the end of , under 24 at the end of if a full-time student, or any age if they are permanently disabled
• Live with you in the U.S. more than half the year
• Have a Social Security number valid for work
• Not file a joint return (except to claim a refund)

You can claim up to 3 qualifying children.

If you’re married and filing separately from your spouse, you can only claim this credit if you meet specific criteria.

To claim the EITC without children, you must be a low- to moderate-income worker who:

• Will be at least 25 years old but under 65 on January 1,
• Lived in the U.S. for more than half the year
• Have a Social Security number valid for work

How to check if you claimed this credit last year

Review line 27a on Form 1040 of your federal tax return.

Learn more about the EITC.

To claim the retirement savings contribution credit, you must contribute to a traditional IRA, Roth IRA, 401(k), 403(b), or similar plan.

These contributions don’t qualify:

• Employer contributions or matches
• Rollover contributions

To estimate your credit amount, multiply the retirement contributions you expect to make in by %. This percentage is based on your filing status and estimated adjusted gross income.

You can claim up to ( if filing jointly).

If it’s hard to estimate, it’s ok to leave this credit amount blank.

How to check if you claimed this credit last year

If you expect to have similar retirement savings as last year, you can use your credit amount from last year. Review line 4 on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the retirement savings contribution credit.

To claim the AOTC, you, your spouse, or a dependent must:

• Be in the first 4 years of higher education
• Enroll at least half-time to pursue a degree or credential

You can claim up to per student, including:

• 100% of the first $2,000 in expenses
• 25% of the next $2,000 in expenses

Expenses can include tuition, fees, books, supplies, and other items. You can claim expenses paid by you, your spouse, your dependent, or a third party.

This credit can’t be claimed more than 4 times per student.

You can’t claim both the American Opportunity Tax Credit and the Lifetime Learning Credit for the same student.

How to check if you claimed this credit last year

Review line 27 on Form 8863, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the AOTC.

To claim the LLC, you, your spouse, or a dependent must:

• Pay tuition or fees for college courses, professional certifications, or job skill trainings
• Enroll or take courses at an eligible educational institution
• Enroll in one or more courses for an academic period in

You can claim up to 20% of the first $10,000 in expenses and a maximum of per federal tax return. You may claim expenses paid by you, your spouse, your dependent, or a third party.

You can’t claim both the American Opportunity Tax Credit and the LLC for the same student.

How to check if you claimed this credit last year

Review line 31 on Form 8863, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the LLC.

To claim the adoption credit, you or your spouse must:

• Have paid qualified adoption expenses such as adoption fees, court costs, attorney fees, or travel
• Adopt a child under 18, or who is physically or mentally unable to care for themselves

You can claim up to in qualified expenses per adopted child. When to claim expenses depends on adoption type, adoption status, and when expenses were incurred.

This credit is partially refundable. It can reduce your taxes and give you a refund up to if it brings your tax owed to $0. Unused amounts can be carried forward for up to 5 years.

If you’re married and filing separately from your spouse, you can only claim this credit if you lived apart from your spouse and meet other criteria.

How to check if you claimed this credit last year

Review Form 8839 (Qualified Adoption Expenses), which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the adoption credit.

You may qualify if:

• You are 65 years old or older on January 1, , or you retire on permanent and total disability and receive taxable disability income
• Your adjusted gross income (AGI) is generally less than $17,500 ($25,000 if married filing jointly)
• Your total nontaxable Social Security, pensions, annuities, or disability income is generally less than $5,000 ($7,500 if married filing jointly)

Use Schedule R to calculate the credit amount.

If you're filing as Married Filing Separately, you can only claim this credit if you didn't live with your spouse at any time during .

If you're filing as Head of Household, you can only claim this credit if you meet specific criteria.

How to check if you claimed this credit last year

Review line 6d on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the Elderly or Disabled Credit.

To claim the foreign tax credit, you or your spouse must:

• Pay or owe taxes to a foreign country or U.S. territory, and
• Be subject to U.S. tax on the same income

If you're planning to take an itemized deduction for foreign tax, then you won't be able to claim this credit.

How to check if you claimed this credit last year

Review line 1 on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the Foreign Tax Credit.

Business credits are a group of tax credits that include incentives for activities such as:

• Hiring and supporting workers
• Energy investments
• Research and development

You may need to file Form 3800 to claim them.

How to check if you claimed this credit last year

Review line 6a on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about business tax credits.

To claim the mortgage interest credit, you and your spouse must:

• Have a qualified Mortgage Credit Certificate (MCC) from your state or local government
• Pay mortgage interest on your main home

The MCC will show the percentage of interest you can claim as a credit. If you don’t have an MCC, you can’t claim this credit.

This credit is limited to $2,000 per year.

How to check if you claimed this credit last year

Review line 6g on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the Mortgage Interest Credit.

To claim the AMT, you or your spouse must:

• Have owed AMT in a prior year
• Not be subject to AMT in the current year

You can claim this credit by filing Form 8801.

How to check if you claimed this credit last year

Review line 6b on Schedule 3, which would have been attached to and submitted with your Form 1040 federal tax return.

Learn more about the AMT.