REFUNDABLE CREDITS
01.Core Concepts
• Federal Income Tax Withheld from Forms W-2 and 1099 • Estimated Tax Payments • Federal Income Tax Refunds Applied from Prior Years • Excess Social Security Taxes Withheld • Earned Income Credit • Child Tax Credit (partially refundable) • Credit for Tax on Undistributed Capital Gains from a Mutual Fund or Real Estate Investment Trust (REIT) • Health Coverage Tax Credit • Credit for Excise Taxes on Gasoline and Special Fuels • American Opportunity Tax Credit (partially refundable) • Adoption Credit (partially refundable)