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Individual Income Tax Filing: Refundable American Opportunity Credit Used to Offset Income Tax Before Credits (RFAOCTOITBC)

Observations

2016: 4,461,567
Updated: Dec 19, 2018 1:31 PM CST
2016:  4,461,567  
2015:  4,804,198  
2014:  4,869,193  
2013:  4,999,738  
2012:  5,058,762  

Units:

Number of Returns,
Not Seasonally Adjusted

Frequency:

Annual

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Notes

Title Release Dates
Individual Income Tax Filing: Refundable American Opportunity Credit Used to Offset Income Tax Before Credits 2016-05-17 2018-12-13
 
Source    
U.S. Department of the Treasury. Internal Revenue Service 2016-05-17 2018-12-13
 
Release    
SOI Tax Stats - Historical Data Tables 2016-05-17 2018-12-13
 
Units    
Number of Returns 2016-05-17 2018-12-13
 
Frequency    
Annual 2016-05-17 2018-12-13
 
Seasonal Adjustment    
Not Seasonally Adjusted 2016-05-17 2018-12-13
 
Notes    
The amounts "used to offset income tax before credits" and "used to offset other taxes" (that are income-related) are reflected in the statistics for "total tax credits"; however, the "excess" or refundable portion of the credits are reflected in the statistics for tax "overpayments." The refundable portion of the credit is the amount (in excess of the taxes) that could not be credited, including any "advance earned income credit payments" on those returns that had such an excess. ("Advance earned income credit payments" were made to employees electing to receive such payments currently through their paychecks. Such "payments" are included in the statistics only if the employees also met the tax return filing requirements; advance payments received by those not required to file are, therefore, excluded).

For additional information about the return filing requirements, see the annual reports, Statistics of Income-Individual Income Tax Returns at https://www.irs.gov/uac/soi-tax-stats-historical-data-tables.

2016-05-17 2018-12-13

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Internal Revenue Service Individual Used Return Credits Tax Income Annual Nation Public Domain: Citation Requested Not Seasonally Adjusted United States of America