Material Listing

This fact sheet includes basic information on the American Opportunity Credit and the Lifetime Learning Credit, as well as links to related tax forms.

This series of frequently asked questions on the Adoption Tax Credit includes new information for tax years beginning after December 31, 2011, basic information on eligibility and qualified adoption expenses, and tables for use in determining when the credit should be taken.

For nearly 60 years, Congress has recognized that the childcare expenses parents incur in order to earn income should be acknowledged in the tax code. This review provides an opportunity to strengthen and improve the CDCTC to reflect the needs of the increased number of mothers of young children in the labor force and the rising costs of child care.

This fact sheet provides background information on who can claim the CTC, the definition of a qualifying child, and necessary steps to claim the credit.

This fact sheet highlights how the EITC and CTC have proven to be powerful tools for reducing children's poverty and advancing their long-term well-being.