Tax Deductions, Credits, and Amortization

Is there any assistance for Disaster and Emergency Relief
Can I claim a qualified commercial clean vehicle credit for a vehicle for which I or another taxpayer claimed a new clean vehicle credit
May a taxpayer carry forward unused credits to another tax year
Is there a lifetime limit on the credits
I am a renter who received Emergency Rental Assistance payments from a Distributing Entity for use in paying my utilities or home energy expenses. Are these payments includible in my gross income
I am a renter who received Emergency Rental Assistance payments from a Distributing Entity for use in paying my rent. Are these payments includible in my gross income
I am a U.S. citizen working for a U.S. firm in a foreign country. Are any of my wages or expenses tax deductible
What deductions and/or credits am I allowed on my U.S. income tax return as a U.S. citizen living and working in a foreign country
I am a U.S. citizen married to a nonresident alien. What is my filing status, and can I claim an exemption for my foreign spouse
I am a U.S. taxpayer residing abroad and I have a child who was born abroad. Can I claim my child as a dependent on my tax return
Can the new clean vehicle credit be split between multiple owners
If I order a new clean vehicle in one year and don't receive it until a subsequent year, when do I claim the credit?
Is the new clean vehicle credit refundable or able to be carried forward
What does "original use" mean
How do I know if my vehicle is a pickup truck, van, sport utility vehicle (SUV), or other type of vehicle for purposes of determining the applicable manufacturer's suggested retail price for a vehicle
Could my income level prevent me from taking the new clean vehicle credit
I don't normally file a federal tax return, and I did not receive advance Child Tax Credit payments during 2021. Can I still receive that money now
If I purchase a new clean vehicle in 2022 on or after August 16, 2022, but take delivery of the vehicle in 2023, do the income and MSRP limitations apply
If I order a new clean vehicle in one year and don't receive it until a subsequent year, when do I claim the credit
If a Recipient does not issue Taxpayer Protection Instruments to the Treasury Department in exchange for Payroll Support, is the receipt of the Payroll Support taxable to the Recipient under the Internal Revenue Code (Code)
When a Recipient that issues Taxpayer Protection Instruments to the Treasury Department uses the Payroll Support to pay wages, salaries, and benefits to its employees as required, are all of these expenses deductible under the Code
My child is a DACA recipient. Can I still claim my child for the Child Tax Credit
As a recipient of Deferred Action for Childhood Arrivals (DACA), am I prevented from claiming the Child Tax Credit
Can my Child Tax Credit be subject to garnishment
I don't have a Social Security number (SSN), but I have an Individual Taxpayer Identification Number (ITIN) from the IRS. Am I eligible for the Child Tax Credit
Does my child need to have a Social Security number (SSN) to qualify me for the Child Tax Credit
Can my Child Tax Credit be reduced if I owe taxes from previous years, or other federal or state debts
Can my Child Tax Credit be offset if my spouse or I owe past-due child support
Can my advance Child Tax Credit payments or my tax refund affect my government benefits
Will I need to repay the IRS any of the advance Child Tax Credit payments that I received during 2021
What does it mean to me if my Child Tax Credit is not fully refundable
Are advance Child Tax Credit payments taxable
What does it mean to me if my Child Tax Credit is fully refundable
Is my Child Tax Credit refundable
How does the second phaseout reduce the Child Tax Credit amount remaining after the first phaseout
How does my 2021 modified adjusted gross income (AGI) reduce the amount of my Child Tax Credit
How does the first phaseout reduce the 2021 Child Tax Credit to $2,000 per child
What is the 2021 Child Tax Credit
What is the amount of the Child Tax Credit for 2021
Will the amount of my Child Tax Credit be reduced if my 2021 income is too high
How did the IRS determine the amount of my advance Child Tax Credit payments
How much of the Child Tax Credit can I claim on my 2021 tax return
What information do I need to provide if I am using a statistical sample to determine my Research Credit
Where should I look to find what information is required for an amended claim for refund involving the Research Credit
Are the five items of information required for informal claims for refund of the Research Credit
If the IRS determines that a claim for refund involving the Research Credit is not valid, may a taxpayer challenge the determination before the IRS Independent Office of Appeals (“Appeals”)
How do taxpayers who file a claim for refund that includes the Research Credit comply with the requirement to provide the five items of information when the claim is based on a Research Credit from a pass-through entity
Are taxpayers who e-file their amended tax return claiming a refund involving the Research Credit required to provide the five items of information with their e-filed amended tax return
What is the preferred method for providing missing information to perfect a deficient claim for refund involving the Research Credit
What instructions are going to be provided to examiners who receive claims for refund involving the Research Credit
How long will it take the IRS to process a claim for refund involving the Research Credit
What will happen if my Amended Return contains the Research Credit and other items
Will the IRS review each Research Credit claim for refund to determine whether it is valid
Are community property laws taken into account in determining compensation for purposes of the IRA deduction
If a registered domestic partner has a dependent and incurs employment-related expenses that are paid out of community funds, how does the registered domestic partner calculate the dependent care credit?  How about the child tax credit
If a registered domestic partner is self-employed and pays health insurance premiums for both partners out of community property funds, are both partners allowed a deduction under section 162(l) (deduction for self-employed health insurance)
If registered domestic partners pay the qualified educational expenses of one of the partners or a dependent of one of the partners with community funds, do the registered domestic partners split the section 25A credits (education credits)
If only one registered domestic partner is a teacher and pays qualified out-of-pocket educator expenses from community funds, do the registered domestic partners split the educator expense deduction
Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit
Are registered domestic partners each entitled to take credit for half of the total estimated tax payments paid by the partners
Are registered domestic partners each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners
Can a registered domestic partner be a dependent of his or her partner for purposes of the dependency deduction under section 151
If a taxpayer adopts the child of his or her registered domestic partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child
If registered domestic partners adopt a child together, can one or both of the registered domestic partners qualify for the adoption credit
Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction?
May a taxpayer include labor costs when calculating the credits
How do I calculate my charitable contribution deduction when I donate virtual currency
If I donate virtual currency to a charity, will I have to recognize income, gain, or loss
Regarding pensions, do I have to make the contributions to my pension plan before I can file the tax return that claims the deduction for the contributions
Could my income level prevent me from taking the previously-owned clean vehicle credit?
Is there a price limitation on a previously-owned clean vehicles eligible for the credit?
My QOF, or QOZ business, purchased a hotel that is located in a QOZ. Does the parcel of land on which my hotel building is located need to be substantially improved
I purchased a building in a QOZ that is currently vacant. Is the building “original use” property
A QOF purchased tangible property in a QOZ, and that property is currently undergoing substantial improvement. Is the property substantially improved as QOZ business property for purposes of the 90% investment standard
Are excise taxes for a vehicle deductible?
If I lease a vehicle, can I deduct the cost of the lease payments plus the standard mileage rate?
I use my home for business. Can I deduct the expenses?
Can you deduct mortgage insurance premiums on rental property?
I have a home office. Can I deduct expenses like mortgage, utilities, etc., but not deduct depreciation so that when I sell this house the basis won't be affected?
If both parents who were never married want to claim the earned income credit, which parent is entitled to claim the credit as an eligible individual with a qualifying child? (updated September 23, 2022)
How is the amount of an education credit determined?
My child was born and only lived 40 minutes. Can this child be my qualifying child for the earned income credit and the child tax credit?
Is child support considered earned income when calculating the earned income credit?
Must I be entitled to claim a child as a dependent to claim the earned income credit based on the child being my qualifying child?
Who can claim the American opportunity tax credit?
Is there an education credit for the cost of a high school student taking college classes before graduation from high school?
Who can claim the lifetime learning credit?
What is the lifetime learning credit?
Can I claim an education credit for higher education expenses paid by a government-subsidized loan?
If the amount of my qualified tuition and related expenses is greater than the amount of my scholarship, may I claim the excess expenses on Form 8863?
If I pay college tuition and fees with a tax-free scholarship, can I claim an education credit on Form 8863 for those payments?
Can I claim the credit for the elderly or the permanently and totally disabled?
May I claim the child tax credit for a child who has an individual taxpayer identification number (ITIN) rather than a social security number (SSN)?
What expenses qualify for an education credit?
Do tuition and related expenses paid to attend a private high school qualify for an education credit?
My spouse and I both work and are eligible for the child and dependent care credit. May I include my 5-year-old son's private kindergarten tuition as a qualified expense on Form 2441, Child and Dependent Care Expenses?
May I claim the child tax credit/additional child tax credit or credit for other dependents as well as the child and dependent care credit?
May a noncustodial parent claim the child tax credit for his or her child?
I pay for some of my parent’s medical expenses. May I deduct these expenses on my return?
Is the interest amount that we paid to the IRS deductible?
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