Ernst & Young Tax Guide 2018, 33rd Edition

Chapter 38 Other credits including the earned income credit

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1. Nonrefundable Credits
   1. Adoption Credit
   2. Alternative Motor Vehicle Credit
   3. Alternative Fuel Vehicle Refueling Property Credit
   4. Credit To Holders of Tax Credit Bonds
   5. Foreign Tax Credit
   6. Mortgage Interest Credit
   7. Nonrefundable Credit for Prior Year Minimum Tax
   8. Plug-In Electric Drive Motor Vehicle Credit
   9. Residential Energy Credits
   10. Retirement Savings Contributions Credit (Saver’s Credit)
2. Refundable Credits
   1. Credit for Tax on Undistributed Capital Gain
   2. Recapturing (Paying Back) the First-Time Homebuyer Credit
   3. Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld
   4. Health Coverage Tax Credit (HCTC)
3. Earned Income Credit (EIC)
   1. What’s New
4. Reminders
5. Do You Qualify for the Credit?
   1. If Improper Claim Made in Prior Year
   2. Part A. Rules for Everyone
   3. Part B. Rules If You Have a Qualifying Child
   4. Part C. Rules If You Do Not Have a Qualifying Child
   5. Part D. Figuring and Claiming the EIC
   6. Examples

Note

IRS Publication 17 (Your Federal Income Tax) has been updated by Ernst & Young LLP for 2017. Dates and dollar amounts shown are for 2017. Underlined type is used to indicate where IRS text has been updated. Places where text has been removed are indicated by the sentence: Text intentionally omitted.

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