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Publication 907 2000 Tax Year

Tax Credits

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities.

Child and Dependent Care Credit

Generally, if you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 30% of your expenses. To qualify, you must pay these expenses so you can work or look for work.

You can claim the credit on Form 1040 or 1040A. You figure the credit on Form 2441 (Form 1040) or Schedule 2 (Form 1040A).

For more information, see the instructions for line 44 (Form 1040) or line 27 (Form 1040A). Publication 503, Child and Dependent Care Expenses, contains more detailed information.

Credit for the Elderly or the Disabled

You may be able to claim this credit if you are 65 or older or if you retired on permanent and total disability.

You can claim the credit on Form 1040 or 1040A. You figure the credit on Schedule R (Form 1040) or on Schedule 3 (Form 1040A).

For more information, see the instructions for line 45 (Form 1040) or line 28 (Form 1040A). Publication 524, Credit for the Elderly or the Disabled, contains more detailed information.

Earned Income Credit

Generally, for 2000 you can get this credit if you worked and earned less than:

  • $10,380 and did not have a qualifying child,
  • $27,413 and had one qualifying child, or
  • $31,152 and had more than one qualifying child.

To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. You cannot use Form 1040EZ if you have a qualifying child.

For more information, see the instructions for lines 60a and 60b (Form 1040), lines 38a and 38b (Form 1040A), or lines 8a and 8b (Form 1040EZ). Publication 596, Earned Income Credit (EIC), contains more detailed information.

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