Clarita is a single taxpayer with two dependent children, ages 10 and 12. Clarita pays $3,000 in qualified child care expenses during the year.

TABLE 6.1

CHILD AND DEPENDENT CARE CREDIT PERCENTAGES

Adjusted Gross Income				Applicable Percentage
Over		But Not Over
$0	–	$15,000		35%
15,000	–	17,000		34%
17,000	–	19,000		33%
19,000	–	21,000		32%
21,000	–	23,000		31%
23,000	–	25,000		30%
25,000	–	27,000		29%
27,000	–	29,000		28%
29,000	–	31,000		27%
31,000	–	33,000		26%
33,000	–	35,000		25%
35,000	–	37,000		24%
37,000	–	39,000		23%
39,000	–	41,000		22%
41,000	–	43,000		21%
43,000	–	No limit		20%

If her adjusted gross income (all from wages) for the year is $19,600 and she takes the standard deduction, calculate Clarita’s earned income credit and child and dependent care credit for 2019.

Click here to view the Earned Income Credit table.

Child and dependent care credit	$
Earned income credit	$