| File | Topic |
|---|---|
| Chapter 08 - Tax Calculation and Credits/8.1-tax-calculation-amt.md | Tax Brackets, AMT, and Key Credits |
Key concepts: 2025 tax brackets, AMT calculation and exemptions ($88,100 single/$137,000 MFJ), CTC ($2,000/child under 17, $400K MFJ phase-out), Additional CTC ($1,700 refundable), EIC (investment income $11,950 cap, MFS ineligible), AOTC ($2,500 max, 40% refundable, first 4 years), LLC ($2,000 max, non-refundable, unlimited years), child/dependent care (20–35% of $3,000/$6,000).
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