Exemptions are fixed amounts per family member. Exemptions are subtracted from adjusted gross income (AGI) and phased out at high-income levels.

每个家庭成员的免税额是固定的。免税额从调整后毛所得中扣除，并在高所得水平上逐步减少。

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The floor is 7.5% of your AGI (adjusted gross income), meaning that you can only claim expenses which are in excess of that amount.

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That savings comes via above-the-line deductions for adjusted gross income (AGI), below-the-line deductions to AGI and credits claimed against taxes owed.

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The non-refundable child care credit can be up to 35% of your qualifying expenses, depending upon your adjusted gross income (AGI).

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