Credits and deductions | Internal Revenue Service

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Use the spacebar to open the 申报 sub menu or enter to navigate to the 申报 page." role="application" id="accessible-megamenu-nav-item-0">申报</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-shenbao-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-0" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/filing" class="mobile-only-text" id="accessible-megamenu-shenbao-submenu-0" data-drupal-link-system-path="node/19656">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/how-to-file-your-taxes-step-by-step" id="accessible-megamenu-shenbao-submenu-2" data-drupal-link-system-path="node/19456">个人</a> </li> <li><a href="/zh-hans/businesses" id="accessible-megamenu-shenbao-submenu-3" data-drupal-link-system-path="node/18976">商业和自雇人士</a> </li> <li><a href="/zh-hans/individuals/international-taxpayers" id="accessible-megamenu-shenbao-submenu-4" data-drupal-link-system-path="node/19696">国际纳税人</a> </li> <li><a href="/zh-hans/charities-and-nonprofits" id="accessible-megamenu-shenbao-submenu-5" data-drupal-link-system-path="node/58461">慈善和非营利组织</a> </li> <li><a href="/zh-hans/government-entities/indian-tribal-governments" id="accessible-megamenu-shenbao-submenu-6" data-drupal-link-system-path="node/19601">印第安部落政府</a> </li> <li><a href="/zh-hans/government-entities/federal-state-local-governments" id="accessible-megamenu-shenbao-submenu-7" data-drupal-link-system-path="node/19446">联邦、州和地方政府</a> </li> <li><a href="/zh-hans/tax-exempt-bonds" id="accessible-megamenu-shenbao-submenu-8" data-drupal-link-system-path="node/19671">免税债券</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-9">為個人提交檔</span> </li> <li><a href="/zh-hans/filing/individuals/how-to-file" id="accessible-megamenu-shenbao-submenu-10" data-drupal-link-system-path="node/22856">如何提交</a> </li> <li><a href="/zh-hans/filing/individuals/when-to-file" id="accessible-megamenu-shenbao-submenu-11" data-drupal-link-system-path="node/22726">什么时候提交</a> </li> <li><a href="/zh-hans/filing/where-to-file-tax-returns-addresses-listed-by-return-type" id="accessible-megamenu-shenbao-submenu-12" data-drupal-link-system-path="node/2442">在哪里提交</a> </li> <li><a href="/zh-hans/filing/individuals/update-my-information" id="accessible-megamenu-shenbao-submenu-13" data-drupal-link-system-path="node/22861">更新您的信息</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-shenbao-submenu-14">普及的</span> </li> <li><a href="/zh-hans/individuals/get-transcript" id="accessible-megamenu-shenbao-submenu-15" data-drupal-link-system-path="node/136676">获得您的报税记录</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/get-an-employer-identification-number" id="accessible-megamenu-shenbao-submenu-16" data-drupal-link-system-path="node/17153">申请雇主身份证号 (EIN)</a> </li> <li><a href="/zh-hans/filing/wheres-my-amended-return" id="accessible-megamenu-shenbao-submenu-17" data-drupal-link-system-path="node/17175">查看您的修改过的税表状态</a> </li> <li><a href="/zh-hans/identity-theft-fraud-scams/get-an-identity-protection-pin" id="accessible-megamenu-shenbao-submenu-18" data-drupal-link-system-path="node/16696">获取身份保护销子（IP PIN）</a> </li> <li><a href="/zh-hans/filing/irs-free-file-do-your-taxes-for-free" id="accessible-megamenu-shenbao-submenu-19" data-drupal-link-system-path="node/54546">免费申报您的联邦税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/payments" aria-controls="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-label="付款 menu has additional options. Use the spacebar to open the 付款 sub menu or enter to navigate to the 付款 page." role="application" id="accessible-megamenu-nav-item-1">付款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-fukuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-1" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/payments" class="mobile-only-text" id="accessible-megamenu-fukuan-submenu-0" data-drupal-link-system-path="node/19551">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-1">支付</span> </li> <li><a href="/zh-hans/payments/direct-pay-with-bank-account" id="accessible-megamenu-fukuan-submenu-2" data-drupal-link-system-path="node/10224">银行账户（直接支付）</a> </li> <li><a href="/zh-hans/payments/online-payment-agreement-application" id="accessible-megamenu-fukuan-submenu-3" data-drupal-link-system-path="node/16716">付款计划（分期付款协议）</a> </li> <li><a href="/zh-hans/payments/eftps-the-electronic-federal-tax-payment-system" id="accessible-megamenu-fukuan-submenu-4" data-drupal-link-system-path="node/15488">电子联邦税务付款系统（EFTPS）</a> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-fukuan-submenu-5">普及的</span> </li> <li><a href="/zh-hans/payments/online-account-for-individuals" id="accessible-megamenu-fukuan-submenu-6" data-drupal-link-system-path="node/11608">您的在线账户</a> </li> <li><a href="/zh-hans/individuals/tax-withholding-estimator" id="accessible-megamenu-fukuan-submenu-7" data-drupal-link-system-path="node/107181">預扣稅金估算表</a> </li> <li><a href="/zh-hans/businesses/small-businesses-self-employed/estimated-taxes" id="accessible-megamenu-fukuan-submenu-8" data-drupal-link-system-path="node/17135">估计税</a> </li> <li><a href="/zh-hans/payments/penalties" id="accessible-megamenu-fukuan-submenu-9" data-drupal-link-system-path="node/91826">罚款</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/refunds" aria-controls="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-label="退款 menu has additional options. Use the spacebar to open the 退款 sub menu or enter to navigate to the 退款 page." role="application" id="accessible-megamenu-nav-item-2">退款</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-tuikuan-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-2" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/refunds" class="mobile-only-text" id="accessible-megamenu-tuikuan-submenu-0" data-drupal-link-system-path="node/130131">概观</a> </li> <div class="mega-menu-column no-header-extra-padding"> <li><a href="/zh-hans/wheres-my-refund" class="mega-menu-column-header" id="accessible-megamenu-tuikuan-submenu-1" data-drupal-link-system-path="node/19556">我的退税在哪里</a> </li> <li><a href="/zh-hans/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts" id="accessible-megamenu-tuikuan-submenu-2" data-drupal-link-system-path="node/10971">直接存款</a> </li> <li><a href="/zh-hans/taxtopics/tc203" id="accessible-megamenu-tuikuan-submenu-3" data-drupal-link-system-path="node/67936">减少退税</a> </li> <li><a href="/zh-hans/filing/file-an-amended-return" id="accessible-megamenu-tuikuan-submenu-4" data-drupal-link-system-path="node/128551">修改报税表</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown active"> <a href="/zh-hans/credits-and-deductions" aria-controls="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-label="抵免优惠和扣除 menu has additional options. Use the spacebar to open the 抵免优惠和扣除 sub menu or enter to navigate to the 抵免优惠和扣除 page." role="application" id="accessible-megamenu-nav-item-3">抵免优惠和扣除</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-dimianyouhuihekouchu-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-3" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/credits-and-deductions" class="mobile-only-text is-active" id="accessible-megamenu-dimianyouhuihekouchu-submenu-0" data-drupal-link-system-path="node/80206" aria-current="page">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-1">信息给...</span> </li> <li><a href="/zh-hans/credits-and-deductions-for-individuals" title="给您和您的家人" id="accessible-megamenu-dimianyouhuihekouchu-submenu-2" data-drupal-link-system-path="node/5">个人</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 给您和您的家人 </span> </li> <li><a href="/zh-hans/credits-deductions/businesses" title="标准里程和其他信息" id="accessible-megamenu-dimianyouhuihekouchu-submenu-3" data-drupal-link-system-path="node/19941">商业和自雇人士</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 标准里程和其他信息 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-dimianyouhuihekouchu-submenu-4">普及的</span> </li> <li><a href="/zh-hans/credits-deductions/individuals/earned-income-tax-credit-eitc" id="accessible-megamenu-dimianyouhuihekouchu-submenu-5" data-drupal-link-system-path="node/18966">低收入家庭抵免优惠 (EITC)</a> </li> <li><a href="/zh-hans/credits-deductions/individuals/child-tax-credit" id="accessible-megamenu-dimianyouhuihekouchu-submenu-6" data-drupal-link-system-path="node/771">子女税优惠</a> </li> <li><a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" id="accessible-megamenu-dimianyouhuihekouchu-submenu-7" data-drupal-link-system-path="node/126641">清洁车辆和能源抵免优惠</a> </li> <li><a href="/zh-hans/help/ita/how-much-is-my-standard-deduction" id="accessible-megamenu-dimianyouhuihekouchu-submenu-8" data-drupal-link-system-path="node/5229">标准扣除</a> </li> <li><a href="/zh-hans/retirement-plans" id="accessible-megamenu-dimianyouhuihekouchu-submenu-9" data-drupal-link-system-path="node/19741">退休计划</a> </li> </div> </ul> </li> <li class="expanded megamenu-top-nav-item dropdown"> <a href="/zh-hans/forms-instructions" aria-controls="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-label="表格和说明 menu has additional options. Use the spacebar to open the 表格和说明 sub menu or enter to navigate to the 表格和说明 page." role="application" id="accessible-megamenu-nav-item-4">表格和说明</a> <ul block="mainnavigationmobile_2" class="menu dropdown-menu" id="accessible-megamenu-biaogeheshuoming-submenu" aria-expanded="false" aria-hidden="true" aria-labelledby="accessible-megamenu-nav-item-4" role="region"> <div class="mega-menu-container"> <li><a href="/zh-hans/forms-instructions" class="mobile-only-text" id="accessible-megamenu-biaogeheshuoming-submenu-0" data-drupal-link-system-path="node/6">概观</a> </li> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-1">表格和说明</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040" title="個人報稅表" id="accessible-megamenu-biaogeheshuoming-submenu-2" data-drupal-link-system-path="node/16022">1040表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 個人報稅表 </span> </li> <li><a href="/pub/irs-pdf/i1040gi.pdf" title="表格1040的說明" id="accessible-megamenu-biaogeheshuoming-submenu-3">1040表格指示</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 表格1040的說明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-9" title="申請納稅人識別號碼 (TIN) 及證明書" id="accessible-megamenu-biaogeheshuoming-submenu-4" data-drupal-link-system-path="node/15825">W-9表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申請納稅人識別號碼 (TIN) 及證明書 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-4506-t" title="索取報稅表的要求" id="accessible-megamenu-biaogeheshuoming-submenu-5" data-drupal-link-system-path="node/10554">4506-T表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 索取報稅表的要求 </span> </li> </div> <div class="mega-menu-column extra-padding"> <li><a href="/zh-hans/forms-pubs/about-form-w-4" class="mega-menu-column-header" title="雇员的预扣税金证明" id="accessible-megamenu-biaogeheshuoming-submenu-6" data-drupal-link-system-path="node/15498">W-4表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇员的预扣税金证明 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-941" title="雇主的季度联邦纳税申报表" id="accessible-megamenu-biaogeheshuoming-submenu-7" data-drupal-link-system-path="node/53446">941表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 雇主的季度联邦纳税申报表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-2" title="从事贸易或业务的雇主支付工资" id="accessible-megamenu-biaogeheshuoming-submenu-8" data-drupal-link-system-path="node/5737">W-2表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 从事贸易或业务的雇主支付工资 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-9465" title="分期付款协议申请" id="accessible-megamenu-biaogeheshuoming-submenu-9" data-drupal-link-system-path="node/15532">9465表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 分期付款协议申请 </span> </li> </div> <div class="mega-menu-column"> <li><span class="mega-menu-column-header" id="accessible-megamenu-biaogeheshuoming-submenu-10">普及的给税务专业人士</span> </li> <li><a href="/zh-hans/forms-pubs/about-form-1040x" title="修改/修复税表" id="accessible-megamenu-biaogeheshuoming-submenu-11" data-drupal-link-system-path="node/19996">1040-X表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 修改/修复税表 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-2848" title="申请授权委托书" id="accessible-megamenu-biaogeheshuoming-submenu-12" data-drupal-link-system-path="node/15839">2848表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请授权委托书 </span> </li> <li><a href="/zh-hans/forms-pubs/about-form-w-7" title="申请ITIN" id="accessible-megamenu-biaogeheshuoming-submenu-13" data-drupal-link-system-path="node/15536">W-7表格</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 申请ITIN </span> </li> <li><a href="/pub/irs-pdf/pcir230.pdf" title="在国税局面前的执业规则" id="accessible-megamenu-biaogeheshuoming-submenu-14">通告230号</a> </li> <li class="mega-menu-helper-text"> <span class="desktop-only-text"> 在国税局面前的执业规则 </span> </li> </div> </ul> </li> </ul> </nav> <div class="pup-site-header-search-block pup-search-box-hidden"> <div class="pup-site-header-search-block__searchfield"> <form block="pup_irs_exposedformpup_site_index_searchsite_search_srt_relevance_2" action="/zh-hans/site-index-search" method="get" id="views-exposed-form-pup-site-index-search-site-search-srt-relevance--2" accept-charset="UTF-8" novalidate> <div class="form--inline form-inline clearfix"> <div class="form-item form-group js-form-item form-type-textfield js-form-type-textfield form-item-search js-form-item-search"> <label for="search-main" class="control-label">Search</label> <input placeholder="搜索" aria-label="搜索" data-drupal-selector="edit-search" class="form-text form-control" type="text" id="search-main" name="search" value="" size="30" maxlength="128" /> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical-1 js-form-item-field-pup-historical-1"> <label for="edit-field-pup-historical-1--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical-1" class="form-select form-control" id="edit-field-pup-historical-1--2" name="field_pup_historical_1"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div class="form-item form-group js-form-item form-type-select js-form-type-select form-item-field-pup-historical js-form-item-field-pup-historical"> <label for="edit-field-pup-historical--2" class="control-label">Include Historical Content</label> <div class="select-style select-wrapper"><select data-drupal-selector="edit-field-pup-historical" class="form-select form-control" id="edit-field-pup-historical--2" name="field_pup_historical"><option value="All" >- 任何 -</option><option value="1" selected="selected">No</option></select></div> </div> <div data-drupal-selector="edit-actions" class="form-actions form-group js-form-wrapper form-wrapper" id="edit-actions--2"><button title="搜索" data-drupal-selector="edit-submit-pup-site-index-search-2" class="button js-form-submit form-submit btn-primary btn icon-before" type="submit" id="edit-submit-pup-site-index-search--2" value="搜索"><span class="icon glyphicon glyphicon-search" aria-hidden="true"></span> 搜索</button></div> </div> </form> </div> </div> </div> </div> </div> <div id="pup-info-menu-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-info-menu-collapsible"> <nav role="navigation" aria-labelledby="block-pup-irs-informationmenu-menu" id="block-pup-irs-informationmenu" data-block-plugin-id="system_menu_block:pup-info-menu" class="pup-nav-zh-hans"> <h2 class="visually-hidden" id="block-pup-irs-informationmenu-menu">Information Menu</h2> <ul block="pup_irs_informationmenu" class="menu menu--pup-info-menu nav"> <li class="first"> <a href="/zh-hans/help/let-us-help-you" title="帮助" data-drupal-link-system-path="node/16916">帮助</a> </li> <li> <a href="/zh-hans/newsroom" title="新闻" data-drupal-link-system-path="node/19646">新闻</a> </li> <li> <a href="/zh-hans/charities-and-nonprofits" data-drupal-link-system-path="node/58461">慈善与非营利组织</a> </li> <li class="last"> <a href="/zh-hans/tax-professionals" data-drupal-link-system-path="node/11">税务专业人士</a> </li> </ul> </nav> </div> </div> <div id="pup-header-nav-collapse" class="pup-header-content-rt col-xs-12 hidden-md hidden-lg collapse no-gutter"> <div class="region region-header-nav-collapsible"> <section id="block-accordionmainnavigationmobile" data-block-plugin-id="accordion_menus_block:main_mobile" class="block block-accordion-menus block-accordion-menus-blockmain-mobile clearfix"> <div 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Press space to activate the menu. Then navigate using the tab key." aria-expanded="false" type="button"> <i class="fa fa-plus"></i> </button> </div> <ul class="menu nav pup-second-nav"> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/credits-deductions/family-dependents-and-students-credits" title="家庭、被抚养人和学生（英文）" id="term-29446" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">家庭、被抚养人和学生（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/credits-deductions/clean-vehicle-and-energy-credits" title="清洁能源和车辆税务抵免（英文）" id="term-29451" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">清洁能源和车辆税务抵免（英文）</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/credits-and-deductions-for-individuals" title="个人税务抵免和扣除" id="term-17416" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">个人税务抵免和扣除</a> </li> <li class="level-2" data-indent-level="2"> <a href="/zh-hans/credits-deductions/businesses" title="企业和自雇人的抵免和扣除" id="term-17411" rel="child" lang="zh-hans" xml:lang="zh-hans" hreflang="zh-hans">企业和自雇人的抵免和扣除</a> </li> </ul> </section> </div> </aside> <section class="body-content col-sm-12 col-md-9 col-lg-9" id="main-content"> <div class="region region-content"> <div data-drupal-messages-fallback class="hidden"></div><section id="block-puplanguagewarning" data-block-plugin-id="pup_language_warning" class="block block-pup-language-warning clearfix"> <div class="pup-media-alert"> <div class="pup-media-alert__historical" role="alert"> <div class="pup-media-alert__icon"></div> <div class="pup-media-alert__content"> 本网业目前尚未译成中文. <a href="https://www.irs.gov/zh-hans/help/let-us-help-you#help">获取您语言的帮助</a>. </div> </div> </div> </section> <article class="node node--type-landing_page node--view-mode-full clearfix"> <div> <div class="pup-multi-row-landing-page"> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-first-row-col-1"><section data-block-plugin-id="entity_field:node:body" class="block block-ctools-block block-entity-fieldnodebody clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>You can use credits and deductions to help lower your tax bill or increase your refund.</p> <ul> <li>Credits can reduce the amount of tax due.</li> <li>Deductions can reduce the amount of taxable income.</li> </ul> <p>Credits and deductions are available for individuals and businesses.</p> <p>The Inflation Reduction Act of 2022 provides new and extended credit and deductions for <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dbcddb0d-f0e9-4d06-b3e8-b9f31569ad78" href="/credits-and-deductions-under-the-inflation-reduction-act-of-2022#individuals" title="Credits and deductions under the Inflation Reduction Act of 2022">individuals</a> and <a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dbcddb0d-f0e9-4d06-b3e8-b9f31569ad78" href="/credits-and-deductions-under-the-inflation-reduction-act-of-2022#businesses" title="Credits and deductions under the Inflation Reduction Act of 2022">businesses, tax-exempt and government entities</a>.</p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-1"> <section data-block-plugin-id="block_content:04c1fee5-459c-4444-adce-ba020be9934e" class="block block-block-content block-block-content04c1fee5-459c-4444-adce-ba020be9934e open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h3>Family, dependents and students</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="4acaffc8-4b32-479f-af7c-6bc23902a13f" href="/credits-deductions/individuals/earned-income-tax-credit-eitc" title="Earned Income Tax Credit (EITC)">Earned income tax credit</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="b6d2ce79-3342-4bde-8cd8-4118bd2cd3f6" href="/credits-deductions/individuals/child-tax-credit" title="Child Tax Credit">Child tax credit</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f138dece-f06d-4c59-a247-6edb591d9528" href="/credits-deductions/individuals/education-credits-aotc-llc" title="Education Credits AOTC LLC">Education credits</a></p> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-2"> <section data-block-plugin-id="block_content:21532ef0-07f5-457a-85e9-2afebed0aa91" class="block block-block-content block-block-content21532ef0-07f5-457a-85e9-2afebed0aa91 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h3>Inflation Reduction Act credits and deductions</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="6070fdf1-4325-4dd1-9f93-69c8dffe5d49" href="/clean-vehicle-tax-credits" title="Clean vehicle tax credits">Clean vehicle credits</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="636720a5-25f5-4267-b490-da55f836b69a" href="/credits-deductions/home-energy-tax-credits" title="Home energy tax credits">Home energy credits</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="9243c0ef-c570-4912-8a0f-cd86339cdf12" href="/credits-deductions/elective-pay-and-transferability" title="Elective pay and transferability">Elective pay and transferability</a></p> </div> </section> </div> </div> <div class="col-lg-4 col-md-4 col-sm-12"> <div class="block-region-second-row-col-3"> <section data-block-plugin-id="block_content:3ef0db98-60b9-4644-9b87-d6358b48b436" class="block block-block-content block-block-content3ef0db98-60b9-4644-9b87-d6358b48b436 open-html-style clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h3>Standard, retirement and contributions deductions</h3> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0d260bc0-1834-4636-a1fb-aa7882163fe0" href="/taxtopics/tc501" title="Topic no. 501, Should I itemize?">Itemized versus standard deduction</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="0e62738f-1b76-473f-bb3a-66857cfc169a" href="/retirement-plans/ira-deduction-limits" title="IRA deduction limits">IRA deduction limits</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3a629577-700e-4a43-a30e-cc2654710b5e" href="/charities-non-profits/charitable-organizations/charitable-contribution-deductions" title="Charitable contribution deductions">Charitable contributions</a></p> <p> </p> </div> </section> </div> </div> </div> <div class="row"> <div class="col-lg-12 col-md-12 col-sm-12"> <div class="block-region-third-row-col-1"> <section data-block-plugin-id="block_content:97bf7294-2fbc-4aa7-b644-d0239c4a63de" class="block block-block-content block-block-content97bf7294-2fbc-4aa7-b644-d0239c4a63de clearfix"> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="3bda6cde-73e5-4eff-b45a-65c7cc5bd2d0" href="/credits-and-deductions-for-individuals" title="Credits and deductions for individuals">All credits and deductions for individuals</a>: Dependent care, healthcare, home expenses, work related expenses and more.</p> <h2>Employment credits</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="f0cd6b77-45ef-4914-b46a-d3e383004f06" href="/coronavirus/employee-retention-credit" title="Employee Retention Credit">Employee retention credit</a>—for businesses and tax-exempt organizations that had employees and were affected during the COVID-19 pandemic.</p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="5d345499-4aff-40f8-a9fb-3a97c5d9158c" href="/businesses/small-businesses-self-employed/work-opportunity-tax-credit" title="Work Opportunity Tax Credit ">Work opportunity tax credit</a>—tax credit available to employers for hiring and employing individuals from certain targeted groups.</p> <h2>Business credits</h2> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="dd265030-2432-4f94-b648-553406673dd2" href="/businesses/small-businesses-self-employed/business-tax-credits" title="Business tax credits">Forms for business credits</a></p> <p><a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="c1ef8be0-0d84-4065-9b33-b2d847a4c796" href="/credits-deductions/businesses" title="Credits and deductions for businesses">Business credits and deductions</a></p> <p><a 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