In addition to the child and dependent care credit (chapter 33), the credit for the elderly or the disabled (chapter 34), the child tax credit (chapter 35), the education credits (chapter 36), and the earned income credit (chapter 37) you may be able to claim other tax credits. This chapter discusses seven other credits which you subtract directly from your tax to reduce your tax liability. It is divided into two parts, Nonrefundable credits, and Refundable credits.

Nonrefundable credits. The first part of the chapter, Nonrefundable Credits, covers five credits that you subtract directly from your tax. These credits may reduce your tax to zero. If these credits are more than your tax, the excess is not refunded to you.

Refundable credits. The second part of this chapter, Refundable Credits, covers two credits that are treated as payments and are refundable to you. These credits are added to the federal income tax withheld and any estimated tax payments you made. If this total is more than your total tax, the excess will be refunded to you.

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