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Tax Planning

Tax Deductions vs Tax Credits: What Is the Difference?

Understand why a deduction and a credit do not reduce tax in the same way.

The words deduction and credit are often used interchangeably in casual conversation, but they do different jobs on a tax return.

What a deduction does

A deduction generally reduces an income amount used in the tax calculation. The tax effect therefore depends on the surrounding tax calculation and the taxpayer's circumstances.

What a tax credit does

A credit generally reduces tax calculated, subject to the rules for that credit. Some credits are refundable and some are not.

Why records still matter

Whether an item is a deduction or a credit, eligibility and supporting documentation matter. Keep the documents that explain the amount and the facts behind the claim.

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