Tax Deductions and Credits
19 figures in this family, published by IRS. This site holds 191 records for them, covering 2015 to 2026.
Each amount below is the one currently in force. Every one of them was read out of a government document, is quoted beside the number on its own page with a stored copy of that document, and carries the date it was last checked against it. How that is done, and what happens when a figure turns out to be wrong, is set out under methodology and corrections.
- Adoption Credit$17,6702026 · Maximum credit · +3 more
- American Opportunity Credit$2,5002026 · Maximum credit · +5 more
- Bonus Depreciation Percentage100%2026 · Special depreciation allowance
- Child and Dependent Care Credit$3,0002026 · Expense limit, one person · +2 more
- Child Tax Credit$2,2002026 · Limit per child · +3 more
- Clean Vehicle Tax CreditEnded 2025-09-302026
- Earned Income Tax Credit$8,2312026 · Maximum credit, three or more children · +23 more
- Educator Expense Deduction$3502026 · Maximum deduction
- Energy Efficient Home Improvement CreditEnded 2025-12-312026
- Foreign Earned Income Exclusion$132,9002026 · Exclusion amount
- Kiddie Tax Threshold$1,3502026 · Unearned income reduction amount · +1 more
- Lifetime Learning Credit$2,0002026 · Maximum credit · +4 more
- QBI Deduction Threshold$201,7502026 · Threshold, single filers · +12 more
- Residential Clean Energy CreditEnded 2025-12-312026
- SALT Deduction Limit$40,4002026 · Deduction limit · +6 more
- Saver's Credit Income Limit$80,5002026 · Maximum AGI for the 10% credit rate, married taxpayers filing a joint return · +12 more
- Section 179 Deduction Limit$2,560,0002026 · Maximum section 179 expensing deduction · +1 more
- Standard Deduction$16,1002026 · Single unmarried · +6 more
- Student Loan Interest Deduction$2,5002026 · Maximum deduction · +4 more