Tax Credits
A.Personal Tax Credits=may not resulted in cash refund.
B.Refundable Credits=cash refund.
1.Child and Dependent Care Credits.
2.Credit for the Elderly and/or Permanently Disabled.
3.Education Tax Incentive-lifetime learning credit.
4.Qualified Tuition Programs(QTP)
5.Adoption Credit
6.Retirement Savings Contributions Credit
7.Foreign Tax Credit
8.General Business Credit
9.Work Opportunity Credit
10.“child” Tax Credit
11.Earnde Income Credit(Refundable Credit)
12.Withholding Tax(paycheck credit)
13.Excess FICA(social security tax withheld)
14.Small Employer Pension Plan Star-up Costs Credit
15.Small Business Healthcare Tax Credit
16.Health Coverage Tax Credit
17.Residential Energy Credits 
以上内容大家在备考中掌握了吗？美国CPA考试在国际上拥有极好的声誉，考生人数也是越来越多，大家想要提高自己的综合竞争力，就需要我们更好的把握备考中的细节。小编相信经过我们不懈的努力，一定可以通过2015年AICPA考试。