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TAX-FUNDAMENTALS5 MIN READ

Classify the Tax Benefit

Classify common tax benefits as credits, deductions, exclusions, or deferrals.

Place each item in the bucket that best describes the mechanism. Credit reduces tax Deduction reduces income Exclusion keeps income out Deferral shifts timing Child Tax Credit claimed on a qualifying return Child and dependent care credit support Student loan interest deduction Deductible traditional IRA contribution Employer-provided health coverage excluded from wages when rules are met Qualified gift below reporting/tax thresholds in the recipient's income Traditional 401(k) salary deferral Eligible like-kind exchange treatment for business real property

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