{"id":114,"date":"2015-02-22T11:57:45","date_gmt":"2015-02-22T02:57:45","guid":{"rendered":"http:\/\/nexstepaccounting.com\/news\/?page_id=114"},"modified":"2015-02-22T11:58:45","modified_gmt":"2015-02-22T02:58:45","slug":"tax-credit","status":"publish","type":"page","link":"https:\/\/nexstepaccounting.com\/news\/taxtip\/tax-credit\/","title":{"rendered":"\u4e3b\u306a\u30af\u30ec\u30b8\u30c3\u30c8"},"content":{"rendered":"

\u4e3b\u306aTax Credit\uff08\u7a0e\u984d\u63a7\u9664\uff09\u306e\u7d39\u4ecb<\/h2>\n

Tax Credit\u3092\u77e5\u308b\u3053\u3068\u306f\u300c\u7bc0\u7a0e\u5bfe\u7b56\u300d\u3078\u306e\u5927\u304d\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\uff01<\/h4>\n
<\/div>\n

Tax Credit\u3068\u306f\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u63a7\u9664 (Deduction) \u3068\u306f\u9055\u3044\u3001\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u305f\u5f8c\u306b\u7a0e\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304b\u3089\u3001\u76f4\u63a5\u7a0e\u91d1\u3092\u6e1b\u984d\u3067\u304d\u308b\u63a7\u9664\u306e\u3053\u3068\u3067\u3059\u3002Tax Credit\u306b\u306f\u300cNonrefundable Credit\u300d\u3068\u300cRefundable Credit\u300d\u306e\uff12\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Nonrefundable Credit\u306f\u7c21\u5358\u306b\u8a00\u3046\u3068\u7b97\u51fa\u3057\u305f\u7a0e\u91d1\u306e\u7bc4\u56f2\u5185\u3067\u6e1b\u984d\u3067\u304d\u308b\u63a7\u9664\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u7a0e\u984d\u304c$1000\u306e\u6642\u306bCredit\u304c$1500\u3042\u3063\u305f\u5834\u5408\u306b\u3001$1000\u307e\u3067\u63a7\u9664\u3067\u304d\u3001\u7d50\u679c\u3068\u3057\u3066\u5b9f\u8cea\u7a0e\u91d1\u304c\u30bc\u30ed\u306b\u306a\u308a\u307e\u3059\u3002\u7b97\u51fa\u7a0e\u984d\u4ee5\u4e0a\u306e\u63a7\u9664\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u4e00\u65b9\u3001\u300cRefundable Credit\u300d\u306f\u3001\u7a0e\u91d1\u984d\u3092\u30bc\u30ed\u307e\u3067\u63a7\u9664\u3057\u305f\u5f8c\u3001\u3055\u3089\u306b\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u304b\u306e\u3088\u3046\u306b\u307f\u306a\u3057\u3001\u300crefund\u300d\u3068\u3057\u3066\u7d0d\u7a0e\u8005\u304c\u53d7\u3051\u53d6\u308c\u308bTax Credit\u3067\u3059\u3002\u3044\u308f\u3086\u308b\u88dc\u52a9\u91d1\u306e\u4ea4\u4ed8\u306e\u3088\u3046\u306a\u7279\u5225\u63aa\u7f6e\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u7b97\u51fa\u3057\u305f\u7a0e\u984d\u304c$1000\u306e\u6642\u306b\u3001\u3053\u306eCredit\u304c$1500\u3042\u3063\u305f\u5834\u5408\u306b\u3001$1000\u307e\u3067\u63a7\u9664\u3057\u7a0e\u91d1\u3092\u30bc\u30ed\u306b\u3057\u3001\u3055\u3089\u306b$500\u304c\u300cRefund\u300d\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

<\/div>\n

\u4e3b\u306a\u30af\u30ec\u30b8\u30c3\u30c8\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

Nonrefundable Credit<\/h5>\n
    \n
  • Child Tax Credit17\u624d\u672a\u6e80\u306e\u6276\u990a\u5bb6\u65cf\u4e00\u4eba\u306b\u3064\u304d$1000\u307e\u3067\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n
  • Child and Dependent Care Credit\u52e4\u52b4\u53ce\u5165\u306e\u3042\u308b\u72ec\u8eab\u306a\u3044\u3057\u5171\u50cd\u304d\u306e\u592b\u5a66\u306b\u304a\u3044\u3066\u3001\u6276\u990a\u5bb6\u65cf\u3067\u3042\u308b13\u624d\u672a\u6e80\u306e\u5b50\u4f9b\u3084\u969c\u5bb3\u8005(\u914d\u5076\u8005\u306a\u3069\u3082\u5bfe\u8c61)\u306a\u3069\u306e\u305f\u3081\u306e\u30c7\u30a3\u30b1\u30a2\u8cbb\u306e\u4e00\u90e8\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n
  • Education Credits\u5927\u5b66\u6388\u696d\u6599\u306a\u3069\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066American Opportunity Credit \u3068 Lifetime learning Credit\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u8005\u306f\u5bfe\u8c61\u5b66\u751f\u4e00\u4eba\u3042\u305f\u308a\u6700\u5927$2500\u307e\u3067\u3001\u5f8c\u8005\u306f\u4e00\u3064\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5bfe\u3057\u3066$2000\u307e\u3067\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u5f8c\u8005\u306e\u307b\u3046\u304c\u8981\u4ef6\u306f\u7de9\u3084\u304b\u3067\u3059\u3002<\/li>\n
  • Retirement Savings Contributions Credit401(K)\u3084IRA\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u7a4d\u7acb\u91d1\u306e\u4e00\u90e8\u306b\u3064\u304d\u6700\u5927$1000(\u592b\u5a66\u5408\u7b97\u7533\u544a\u306f$2000)\u307e\u3067\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n
  • Foreign Tax Credit\u56fd\u5916\u304b\u3089\u306e\u6240\u5f97\u306e\u3042\u308b\u5c45\u4f4f\u8005\u3084\u7c73\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u30b0\u30ea\u30fc\u30f3\u30ab\u30fc\u30c9\u4fdd\u6301\u8005\u306f\u7c73\u56fd\u5916\u306e\u6240\u5f97\u3082\u7533\u544a\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u56fd\u5916\u306e\u6240\u5f97\u3092\u53d7\u3051\u53d6\u3063\u305f\u7d0d\u7a0e\u8005\u306f\u3001\u5916\u56fd\u306e\u6240\u5f97\u3092\u53d7\u3051\u53d6\u3063\u305f\u969b\u306b\u3059\u3067\u306b\u8ab2\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/li>\n
  • Residential Energy Credits\u81ea\u5bb6\u7528\u592a\u967d\u5149\u767a\u96fb\u30b7\u30b9\u30c6\u30e0\u3084\u65ad\u71b1\u6750\u8a2d\u7f6e\u306a\u3069\u306e\u7701\u30a8\u30cd\u5bfe\u7b56\u306e\u51fa\u8cbb\u306b\u5bfe\u3057\u3066\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n
    Refundable Credit<\/h5>\n
      \n
    • Earned Income Credit\u52e4\u52b4\u6240\u5f97\u306e\u3042\u308b\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5b9a\u306e\u53ce\u5165\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u9084\u4ed8\u3055\u308c\u308b\u30af\u30ec\u30b8\u30c3\u30c8\u3067\u3059\u3002<\/li>\n
    • Additional Child Tax Credit\u524d\u8ff0\u306eChild Tax Credit \u304c\u4f7f\u3044\u5207\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u9084\u4ed8\u3055\u308c\u308b\u30af\u30ec\u30b8\u30c3\u30c8\u3067\u3059\u3002<\/li>\n
    • American Opportunity Credit\u6700\u592740\uff05\u307e\u3067\uff08$1000\uff09\u304cRefundable\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n

      \u203b\u5b9f\u969b\u306b\u306f\u63a7\u9664\u5bfe\u8c61\u30fb\u63a7\u9664\u984d\u306a\u3069\u306f\u7d0d\u7a0e\u8005\u306e\u7533\u544a\u8cc7\u683c\u3001\u6276\u990a\u5bb6\u65cf\u3001\u53ce\u5165\u984d\u3001\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u9055\u3044\u3001\u5e74\u9f62\u3001\u540c\u5c45\u306e\u6709\u7121\u306a\u3069\u69d8\u3005\u306a\u8981\u4ef6\u306b\u3088\u308a\u5224\u65ad\u3055\u308c\u307e\u3059\u306e\u3067\u8a73\u3057\u304f\u306f\u3001\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

      \u4e3b\u306aTax Credit\uff08\u7a0e\u984d\u63a7\u9664\uff09\u306e\u7d39\u4ecb Tax Credit\u3092\u77e5\u308b\u3053\u3068\u306f\u300c\u7bc0\u7a0e\u5bfe\u7b56\u300d\u3078\u306e\u5927\u304d\u306a\u30b9\u30c6\u30c3\u30d7\u3067\u3059\uff01 Tax Credit\u3068\u306f\u8ab2\u7a0e\u5bfe\u8c61\u6240\u5f97\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u63a7\u9664 (Deduction) \u3068\u306f\u9055\u3044\u3001\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u305f\u5f8c […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"page.php","meta":{"footnotes":""},"class_list":["post-114","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/pages\/114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/comments?post=114"}],"version-history":[{"count":2,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/pages\/114\/revisions"}],"predecessor-version":[{"id":116,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/pages\/114\/revisions\/116"}],"up":[{"embeddable":true,"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/pages\/12"}],"wp:attachment":[{"href":"https:\/\/nexstepaccounting.com\/news\/wp-json\/wp\/v2\/media?parent=114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}