Filing Status, Credits & AMT

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HOH: unmarried + pays >50% of home cost + qualifying person lives there >half year (dependent parent need not live with you)
Qualifying surviving spouse: 2 years after spouse's death, dependent child, not remarried — joint rates
Refundable: EITC, additional CTC, AOTC (40%), premium tax credit
Nonrefundable: child & dependent care, Lifetime Learning, foreign tax, adoption (5-yr carryforward)
AMT: add back preferences (SALT, ISO bargain element, private activity bond interest), no standard deduction; pay the higher of regular or tentative minimum tax