Host: Who qualifies for tax credits?

Arthur Auerbach: Anybody who is eligible for any of the credits. Unfortunately there is no uniformity to this. What you need to do is look at each credit specifically to determine whether you are eligible. There is a really good publication that you can get for free from the Internal Revenue Service. Its publication 17. It's called Your Federal Income tax. Now you can get it online but I would not recommend it because it's about 200-250 pages so unless you want to tie up a printer for a considerable amount of time. If you call the IRS and tell them that you want this publication or you can buy it from a - or you can get it from the government printing office but everybody is entitled to one copy for free. And if you want to explore what the available credits are and what the eligibility rules are which is certainly more time than it takes than I have available here then that would be a publication I would recommend that you get. Pub. 17 called 'Your Federal Income Tax'.