Which of the following credits is neither a refundable tax c

Which of the following credits is neither a refundable tax credit nor a credit that can be carried forward?

a) Child tax credit

b) Child and dependent care credit

c) Adoption credit

I think all three, but plese correct if I\'m wrong.

Thank you

Solution

Child tax credit and Child and dependent care credit are refundable if the tax credits are in excess of the tax the individual owes.

Adoption Credit is refundable and also can be carried forward.

Therefore, neither of the above are the credits which is neither a refundable tax credit nor a credit that can be carried forward.