Tax Credits, AMT and Special Taxpayers

Tax Credit	For			Rate		Tax Form
Additional	Taxpayers who don't claim full $1,000			Up to $1,000		8812
Child	tax credit for each child and have			per child
	(1) one or more qualifying children
	and over $3,000 of earned income
	or (2) three or more qualifying child
Adoption	Expenses incurred in the legal adopti-			$13,360 for a special		8839
Expense	on of a child under age 18 or for the			needs child; up to
	adoption of an incapacitated or			$13,36t0 per child for
	special needs person (regardless of			all other adoptions
	age).Credit is phased out for modified
	AGI between $185,210 -$225,210.
Alternative	1. Qualified fuel cell motor vehicle.			1. Limit depends on		8910
Motor	2. Plug-in conversion.			model.
Vehicle				2. 10% of cost of
				conversion, to a max
				credit of $4,000.
Child and	Care expenses for dependent(s) under			20% to 35% of qualif-		2441
Dependent	age 13 or incapacitated that allow			ying (limited)
Care	taxpayer to work or look for work			expenses depending
				on AGI level