Glossary · IRC §21 · 26 U.S.C. §21
Child and Dependent Care Credit
Child and Dependent Care Credit (Section 21) — A nonrefundable credit for care expenses that enable the taxpayer to work, with rates from 20 to 35 percent based on AGI.
In the Guide
This section is treated in Chapter 4. The published chapter summary is the source of the definition above. The full reasoning, citations, and worked examples are in the book.
Related in this chapter
- IRC §24 — The Child Tax Credit
- IRC §25A — Education credits
- IRC §25B — Saver's Credit
- IRC §25C — Energy Efficient Home Improvement Credit
- IRC §25D — Residential Clean Energy Credit
- IRC §30D — Clean Vehicle Credits
Cite as: Diaz, Paul D. THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition, Chapter 4: Credits — Direct Offsets to Tax. IRC §21 (26 U.S.C. §21). taxguide.tax/irc/21
This is the glossary entry. The chapter itself is in the book. Read a free excerpt, BUY THE BOOK ($299), or get the free Letter.