The chart below provides an overview of the types of credits, the maximum deduction you may be entitled to take, and the adjusted gross income (AGI) limits. Above those amounts, eligibility may be reduced or eliminated.

 

Credit	Maximum amount	AGI limits
Child tax	$1,000 per child	Reduced above $75,000 if single, head of household, qualifying widow(er) $110,000 if married filing jointly
Child and dependent care	Up to 35% of expenses, to a maximum of $3,000 for one person, $6,000 for two or more	All qualify but rate is gradually reduced to 20% of expenses for AGIs over $15,000
Adoption	$10,630 per child in 2005	Reduced above $159,450 Eliminated above $199,450 for single, head of household, and married filing jointly