Page 1

Official source

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 25A, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132(f),135, 137, 146, 147, 148, 151, 213, 220, 221, 512, 513, 877, 877A, 911, 2010, 2032A, 2503, 2523, 4161, 4261, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7430, 7702B; 1.148-5.)

Rev. Proc. 2015-53

Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. 2016 ADJUSTED ITEMS

Code Section .01 Tax Rate Tables 1(a)-(e) .02 Unearned Income of Minor Children Taxed as if Parent’s 1(g) Income ("Kiddie Tax"). .03 Adoption Credit 23 .04 Child Tax Credit 24 .05 Hope Scholarship, American Opportunity, and 25A Lifetime Learning Credits

.06 Earned Income Credit 32 .07 Refundable Credit for Coverage Under a Qualified Health Plan 36B(f)(2)(B) .08 Rehabilitation Expenditures Treated as Separate New Building 42(e) .09 Low-Income Housing Credit 42(h)

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Page 1

Official source

26 CFR 601.602: Tax forms and instructions. (Also Part I, §§ 1, 23, 24, 25A, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132(f),135, 137, 146, 147, 148, 151, 213, 220, 221, 512, 513, 877, 877A, 911, 2010, 2032A, 2503, 2523, 4161, 4261, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7430, 7702B; 1.148-5.)

Rev. Proc. 2015-53

Table of Contents SECTION 1. PURPOSE SECTION 2. CHANGES SECTION 3. 2016 ADJUSTED ITEMS

Code Section .01 Tax Rate Tables 1(a)-(e) .02 Unearned Income of Minor Children Taxed as if Parent’s 1(g) Income ("Kiddie Tax"). .03 Adoption Credit 23 .04 Child Tax Credit 24 .05 Hope Scholarship, American Opportunity, and 25A Lifetime Learning Credits

.06 Earned Income Credit 32 .07 Refundable Credit for Coverage Under a Qualified Health Plan 36B(f)(2)(B) .08 Rehabilitation Expenditures Treated as Separate New Building 42(e) .09 Low-Income Housing Credit 42(h)