?? 4? 18? ???? 2016? ?? ??? ???? ?? 9?? 10?, 11??? ???? ?? ??? ?? ????? ??? ????. ??? ?? ???(IRS)? ??? ?? ??? ??? ????. ?? ?? ?? ? ???? ? ???? ????.

¡ö??? ???? ????

????? ??? ??? ????? ???? ? ??????? 1 ?? ? 54??, ?????? ?? 14??, ??/??? ?? 19??? ???? ??.

¡ö?? ???? ??? ?? ??

????? 2016??? ?????? 500??? ??? ???? ??? ???? ???(research activities) ??? ?? 25????? ????? ??? ??.

¡ö?? ?? ????

???? ??? ????? ????(earned income)? ??? ?? 10?1,300???? ????? ?? ????? ??? ????? ?? ???? ???. ??? ??? ??????? ??? ??? ?? 20?2,600???? ?? ????? ?? ??. ??? ??? ???? ?? 365? ??? 330?? ??? ?????? ??? ? ??? ??.

?? ???? ???? ????? 2015? 5?1??? 2016? 6?30??? ?? ??? ??? ??? ??? ????? ??? 2015? 12?10??? 12?26??? 20?? ??? ??? ??? ? ?? 2015? ???? ? ? ??? ??? ? ??? 2016? ?????? ?? ?? ???(prorated) ??? ?? ? ?? ??.

????, ?????(Physically Present) ?? 1? 1???(5/1/2015 ?? 6/30/16) ??? ???? ??? ?? ??? 35? ????? ?? ??? ?? ? ?? ???($101,300x181/365=$50,234) ?? ??? ?? ? ??. ??? ????? ??? ??? ???? ?? ??.

¡ö??? ????(AOTC: American Opportunity Tax Credit)

???? ?? ??? ??? ?? ??? ??? ?? 2??? ?? ? ??. AOTC, ? Lifetime Learning Credit(LLC)? ??? ???? ???? (www.irs.gov/Individuals/Education-Credit-AOTC-LLC)? ???? ??. ??? ???? ??? ???? 2015??? ??? Form 1098-T? ???? ????. ? LLC?? ?? AOTC? ??? ?????? ??? ????? ???? ? ??.

¡ö????????(Long-Term Care Insurance)

? ??? ??? ???? Schedule A ???? ??? ????? 70? ?? ??? 4,850??, 60-70? ??? 3,900??, 50-60? ??? 1,460??, 40-50? ??? 730??, ??? 40? ??? 390??? ??? ?? ??? ???? ? ??. ????? ? ??? ????.

¡ö???? ?? ??(Child Tax Credit)

17? ??? ??? ??(Son or Daughter, or Descendent Thereof: Stepchild or Descendent Thereof: or eligible fosterchild: not a qualifying relative)?? ??? ???? ???? 1? ? 1?? 1,000??? ???? ??? ? ? ??. ? ??? ???? ? ?? ?????? ? ??? ??? 1??? ??? ??? ? ???? 15%?? ?? ? ?? ?? ??? 2009??? 2017??? ????? ????? 3,000??? ??? ? ???? 15%? ??? ? ?? ??. ??? 2015???? ???? ?? ????/?? ?? ??? ?? ??? ??? ?????? ??? ???? ???.

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