refundable tax credit

科普文章哈。从IRS抄来的，绝对正确。：）

Refundable Tax Credits

A refundable tax credit is a tax credit that can reduce your tax liability below zero (0). Because it is possible to receive a refund from this type of credit, they're referred to as refundable.

Refundable tax credits include:

• Earned Income Credit
• Adoption Credit(now refundable for adoptions finalized in 2010 or 2011, or for carryforwards)
• First-time Homebuyer Credit
• Excess Social Security Credit
• Additional Child Tax Credit
• Health Coverage Tax Credit
• American Opportunity Credit- partly refundable

再加一句，refundable tax credit 都是鼓励穷人的，收入过了5万基本上就拿不到了。拿不到也别丧气，说明你是有钱人。：）

所有跟帖： 

• 回复：refundable tax credit -treadwater- ♂ (511 bytes) () 02/17/2012 postreply 21:00:55

• 回复：回复：refundable tax credit -laoyangdelp- ♀ (371 bytes) () 02/18/2012 postreply 10:15:11

• 回复：回复：refundable tax credit -Morning3evening4- ♂ (1092 bytes) () 02/18/2012 postreply 11:45:27

• 谢谢阿猫，很详细很专业。 -laoyangdelp- ♀ (45 bytes) () 02/18/2012 postreply 14:02:11

• Haha, so many people did not understand my post last year -Morning3evening4- ♂ (200 bytes) () 02/18/2012 postreply 11:55:00

• 非常感谢laoyangdelp and A-mao -treadwater- ♂ (126 bytes) () 02/19/2012 postreply 07:37:00