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business creditIncome tax after creditsTotal income tax)Penalty tax on qualified retirement plansSelf-employment taxHousehold employment taxTotal tax liabilityIncome tax withheldEstimated tax payments2Payments with request for extension of filing time%Excess social security taxes withheld4Credit for Federal tax on gasoline and special fuelsTax due at time of filing#Predetermined estimated tax penalty Alternative motor vehicle creditV(All figures are estimates based on samples money amounts are in thousands of dollars)7NOTE: Detail may not add to totals because of rounding.#Social security taxes on tip income All returnsResidential energy creditsNonrefundable education creditCredit for elderly and disabled2Alternative fuel vehicle refueling property credit)Qualified plug-in electric vehicle credit0Earned income credit used to offset other taxes'Earned income credit refundable portionDAmerican opportunity credit used to offset income tax before credits7American opportunity credit used to offset other taxes.American opportunity credit refundable portion7Additional child tax credit used to offset other taxes.Additional child tax credit refundable portionUnder 18 18 under 26 26 under 35 35 under 45 45 under 55 55 under 65 65 and overB[1] Age for joint returns was based on the primary taxpayer's age.1Refundable credits used to offset all other taxes%Refundable credits refundable portion;Refundable credits used to offset income tax before creditsAge [1]Number of returnsMortgage interest credit Total [2]Adoption creditf* Estimate should be used with caution due to the small number of sample returns on which it is based.K** Data combined to avoid disclosure of information for specific taxpayers.Prior-year minimum tax credit%First-time homebuyer credit repayment Total additional Medicare taxNet investment income taxOther tax creditsTotal refundable creditsEarned income creditAdditional child tax creditAmerican opportunity creditNet premium tax credit-Health care individual 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