SEE-1 - Deductions and Credits - Section 3.3

Distinguish refundable from non-refundable tax credits and apply eligibility rules for the Earned Income Tax Credit, Child Tax Credit, and Child and Dependent Care Credit.

Distinguish refundable credits, which can produce a refund beyond tax liability, from non-refundable credits, which only reduce tax to zero, applying this to the Earned Income Tax Credit, Child Tax Credit, and Child and Dependent Care Credit. Identify the earned income, AGI phase-out, and qualifying child rules governing eligibility for each.

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