Page 36 - Filing Status for Individuals - Handbook

Special Rules (3/5)

Rule 4 Rule 5 Rule 6

You can’t take the earned You can’t take the You can’t take the
income credit. exclusion or credit for education credits (the

adoption expenses in American opportunity
most cases. credit and lifetime
learning credit), the

deduction for student loan
interest, or the deduction

for tuition and fees.

4 5 6

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