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Head of Household
A filing status for individual US taxpayers who are unmarried and pay more than half the cost of keeping up a home for themselves and a qualifying person.
American Opportunity Tax Credit
An allowance for authorized costs of education paid on behalf of a qualifying individual in the first four years of college or university.
Credit Phase-Out
A gradual reduction in the amount of a tax credit as a taxpayer's income surpasses certain threshold levels, until the credit is reduced to zero.
AGI
Adjusted Gross Income (AGI) is an individual's total gross income minus specific deductions, used in calculating taxable income.
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