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In addition to these six tests, income is also an eligibility factor.

Eligibility for the child tax credit isn’t all-or-nothing. There’s such a thing as the child tax credit income phase-out. As your modified adjusted gross income (MAGI) increases, the child tax credit begins to phase out. You’ll get $50 less in child tax creditsfor every $1,000 – or portion of $1,000 – that your modified AGI exceeds:

As you can see, it’s possible to be so rich that you’re ineligible for the child tax credit.

Claiming the Child Tax Credit

Eligible filers will claim the child tax credit onForm 1040, Form 1040A, or Form 1040NR. Unfortunately for those who like the simplified versions of the tax form (Form 1040NR-EZ or Form 1040EZ), you can’t claim the child tax credit on those worksheets.

The IRS provides Publication 972 The Child Tax Credit as a child tax credit worksheet to help you calculate the child tax credit. It’s not a child tax credit calculator per se but it will tell you how much you can claim in child tax credits on yourForm 1040, Form 1040A, or Form 1040NR.

Want to knowhow to calculate the child tax credit? Look no further than Publication 972. The publication starts with some introductory material to help you understand the tax credit and who’s eligible. The worksheet comes later.

The Additional Child Tax Credit

The child tax credit itself is non-refundable. That means that if the amount of credit you’re eligible for is greater than the amount you owe the IRS, you won’t get the difference back in your tax refund. To get that money, you can file for what’s called the Additional Child Tax Credit, assuming you’re eligible.

The 2009 American Recovery and Reinvestment Act (ARRA) expanded the eligibility for the additional child tax credit. The law reduced the minimum amount of earned income used in calculating theadditional child tax credit to $3,000. This change made more taxpayers eligible for the credit and raised the amount they could claim.

Before you file for the additional child tax credit, you’ll need to fill out the paperwork for the regular child tax credit. According to the IRS:

The Child and Dependent Care Tax Credit (CDCTC)

The child tax credit and the childcare tax credit are two different things. The child tax credit can only be claimed by the parents or guardians of minor children. On the other hand, the child and dependent care tax credit can also be used by those who are caring for aging parents or disabled relatives.

Both the SPIKE 350 and OOZY 350 wheels share the aforementioned above updates, but SPANK has also added their Vibrocore technology to the SPIKE 350 wheel intended for freeride and DH. Vibrocore is a biodegradable foam core that when put in SPANK’s bars reduces vibrations or “noise.” When added to wheels, the same foam core increases torsional strength and increases the durability of the rim while also handling said vibrations. Think of it as removing hum or resonance while accentuating strength. It also adds 40 grams to the wheel, which is the downside and why, for right now at least, it is only found in the gravity oriented model. The SPIKE 350 will be the first wheel to receive the Vibrocore technology, so the jury is still out on how it will perform for the masses, but if the feedback from SPANK’s Vibrocore bars is any indication of how the technology will perform in wheels, the SPIKE 350 rims could be a hit.

The Vibrocore will strengthen the rim and dampen vibrations. The SPIKE 350 will sell for $129 as a rim-only option or $700 as a wheelset.

See what Rob Heran and Gavin Vos think of the wheel after riding it.

SPANK also announced the OOZY 220 and SPIKE 160 saddles. Both saddles have be designed to optimize padding and comfort for sit bones on the ups and downs, along with adaptive edges in high friction areas, contouring to rider’s personal shape and movement. Over the top SPANK included its “Human Factor” grip pattern on both saddles, gripping where needed and avoiding friction where it counts. Both saddles share the same updates, with the SPIKE 160 being a slimmer, lighter seat for racing or freeride applications.

Available early 2018, the OOZY 220 (above) and the SPIKE 160 will retail for $75.

To round out the new offerings SPANK has released the SPIKE 30 grips. A single-lock grip designed to reduce slide while also dampening vibrations.

The Spike 30 grips will sell for $26. Look out for the thicker OOZY 33 grips later in the year.

Head over to SPANK’s website to see their full line of products.

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Bianca van der Lee of Chaud Devant has won the 10th edition of the Amsterdam Entrepreneur Awards 2017. Van der Lee started in her student days with a one-man business in Amsterdam and now conquers the world with trendy chef's clothing. In ten years she is the first female entrepreneur to win this award. Read The Whole Story

We are pleased to announce that Chaud Devant is now one of the official suppliers of the 2018 MICHELIN guide launch events in Great-Britain Ireland, Germany, Belgium Luxembourg and The Netherlands. In recognition of the starred chefs and those who are inspired by their talent, the Dutch company Chaud Devant has joined forces with Michelin with its in-depth expertise in advanced ground control to create a new safety shoe equipped with a Michelin technical sole. Read The Whole Story

During their traineeship in Tokyo, Rudi van Beylen and Filip Claeys saw how selfish their Japanese colleagues could be. Fish of lesser quality is exported and the best fish is kept for themselves. Filip, who grew up in a fishing family, immediately saw how crazy it is to send second-rate fish to the other side of the world, especially to a country on the North Sea. Read The Whole Story

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A horse race is organised at the Royal Turf Club in Dusit district, Bangkok. (File photo)

The Crown Property Bureau has demanded the Royal Turf Club leave the Nang Loeng horse-racing track in Dusit district, Bangkok, in 180 days or September after its lease expired 19 years ago.

Media reported that Anant Waiwitaya, a legal affairs official of the bureau, wrote to the club on Wednesday to demand the departure.

The letter referred to three lease contracts for the track, its five-storey stand, two six-storey parking buildings, a five-storey management building, a one-storey structure and a swimming pool.

The six-month contracts were signed on Sept 29, 1999. The rents range from 10,000-30,000 baht a month.

The bureau wrote that the club had to leave the compound within the set deadline because the bureau had to use the land and the buildings.

The horse-racing track was officially opened in 1916 or 102 years ago.

Initiatives to relocate it were discussed during the previous governments of Chuan Leekpai and Thaksin Shinawatra. Pattaya was once designated for its new location but the board of the Royal Turf Club cited financial constraints as a major obstacle.

In 2003, the relocation cost was estimated at about 1 billion baht.

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