Publication 17
taxmap/pub17/p17-181.htm#en_us_publink1000174891taxmap/pub17/p17-181.htm#en_us_publink1000272991The maximum adoption credit is $12,650 for 2012. The credit is nonrefundable after 2011. See
Adoption Credit.
taxmap/pub17/p17-181.htm#en_us_publink1000250489Alternative motor vehicle credit.
(p245) taxmap/pub17/p17-181.htm#en_us_publink1000260788Plug-in electric drive motor vehicle credit.
(p245) taxmap/pub17/p17-181.htm#en_us_publink1000272993First-time homebuyer credit.
(p245)This credit has expired. If you have to repay this credit, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. You may be able to repay the credit without filing Form 5405. For more information, see the Form 1040 instructions for line
59b.
taxmap/pub17/p17-181.htm#en_us_publink1000262520Excess withholding of social security and railroad retirement
tax.
(p245)Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2012 at a rate of 4.2% of wages up to $110,100. If you worked for more than one employer and had too much social security or RRTA tax withheld during 2012, you may be entitled to a credit for the excess withholding. See
Credit for Excess Social Security Tax or Railroad Retirement Tax
Withheld.
taxmap/pub17/p17-181.htm#en_us_publink1000177264This chapter discusses the following nonrefundable credits.
- Adoption credit.
- Alternative motor vehicle credit.
- Alternative fuel vehicle refueling property credit.
- Credit to holders of tax credit bonds.
- Foreign tax credit.
- Mortgage interest credit.
- Nonrefundable credit for prior year minimum tax.
- Plug-in electric drive motor vehicle credit.
- Plug-in electric vehicle credit.
- Residential energy credits.
- Retirement savings contributions credit.
This chapter also discusses the following refundable credits.
- Credit for tax on undistributed capital gain.
- Health coverage tax credit.
- Refundable credit for prior year minimum tax.
- Credit for excess social security tax or railroad retirement tax
withheld.
Several other credits are discussed in other chapters in this publication.
- Child and dependent care credit (chapter 31).
- Credit for the elderly or the disabled (chapter 32).
- Child tax credit (chapter 33).
- Education credits (chapter 34).
- Earned income credit (chapter 35).
taxmap/pub17/p17-181.htm#en_us_publink1000174903The first part of this chapter,
Nonrefundable Credits,
covers eleven credits that you subtract from your tax. These credits may reduce your tax to zero. If these credits are more than your tax, the excess is not refunded to
you.
taxmap/pub17/p17-181.htm#en_us_publink1000174904The second part of this chapter,
Refundable Credits,
covers four credits that are treated as payments and are refundable to you. These credits are added to the federal income tax withheld and any estimated tax payments you made. If this total is more than your total tax, the excess will be refunded to you.
taxmap/pub17/p17-181.htm#TXMP3ff79f5fUseful items
You may want to see:
Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for
Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116:
Foreign Tax Credit 2439:
Notice to Shareholder of Undistributed Long-Term Capital Gains 5405:
Repayment of the First-Time Homebuyer Credit 5695:
Residential Energy Credits 8396:
Mortgage Interest Credit 8801:
Credit For Prior Year Minimum Tax — Individuals, Estates, and
Trusts 8828:
Recapture of Federal Mortgage Subsidy 8834:
Qualified Plug-in Electric and Electric Vehicle Credit 8839:
Qualified Adoption Expenses 8880:
Credit for Qualified Retirement Savings Contributions 8885:
Health Coverage Tax Credit 8910:
Alternative Motor Vehicle Credit 8911:
Alternative Fuel Vehicle Refueling Property Credit 8912:
Credit to Holders of Tax Credit Bonds 8936:
Qualified Plug-in Electric Drive Motor Vehicle Credit taxmap/pub17/p17-181.htm#en_us_publink1000174905The credits discussed in this part of the chapter can reduce your tax. However, if the total of these credits is more than your tax, the excess is not refunded to
you.
taxmap/pub17/p17-181.htm#en_us_publink1000272996You may be able to take a tax credit of up to $12,650 for qualified expenses paid to adopt an eligible child. The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified
expenses.
If your modified adjusted gross income (AGI) is more than $189,710, your credit is reduced. If your modified AGI is $229,710 or more, you cannot take the credit.
|
If you are filing Form 8839, you cannot file your income tax return and Form
8839 electronically. You must file a paper return. Mail your return to the
address listed in your tax return instructions. |
taxmap/pub17/p17-181.htm#en_us_publink1000298397You should keep documentation that supports your claim for the adoption credit, but you no longer need to include any documentation when you file your tax
return.
taxmap/pub17/p17-181.htm#en_us_publink1000272997Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. These expenses
include:
- Adoption fees,
- Court costs,
- Attorney fees,
- Travel expenses (including amounts spent for meals and lodging) while away from home,
and
- Re-adoption expenses to adopt a foreign child.
taxmap/pub17/p17-181.htm#en_us_publink1000272998Qualified adoption expenses do not include expenses:
- That violate state or federal law,
- For carrying out any surrogate parenting arrangement,
- For the adoption of your spouse's child,
- For which you received funds under any federal, state, or local
program,
- Allowed as a credit or deduction under any other federal income tax rule,
or
- Paid or reimbursed by your employer or any other person or
organization.
taxmap/pub17/p17-181.htm#en_us_publink1000272999The term "eligible child" means any individual:
- Under 18 years old, or
- Physically or mentally incapable of caring for himself or
herself.
taxmap/pub17/p17-181.htm#en_us_publink1000273000An eligible child is a child with special needs if all three of the following apply.
- The child was a citizen or resident of the United States (including U.S. possessions) at the time the adoption process
began.
- A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents'
home.
- The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Factors used by states to make this determination
include:
- The child's ethnic background,
- The child's age,
- Whether the child is a member of a minority or sibling group,
and
- Whether the child has a medical condition or a physical, mental, or emotional
handicap.
taxmap/pub17/p17-181.htm#en_us_publink1000273001Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. See the Instructions for Form 8839 for more specific information on when to take the credit.
taxmap/pub17/p17-181.htm#en_us_publink1000273002If the child is not a U.S. citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes
final.
taxmap/pub17/p17-181.htm#en_us_publink1000273007To take the credit, you must complete Form 8839 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53. Check box c and enter "8839" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000273008For more information, see the Instructions for Form 8839.
taxmap/pub17/p17-181.htm#en_us_publink1000174914You may be able to take this credit if you place a qualified fuel cell vehicle in service in
2012.
The credit has expired for plug-in electric motor vehicle conversions made after
2011.
taxmap/pub17/p17-181.htm#en_us_publink1000174916Generally, you can rely on the manufacturer's certification that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. In the case of a foreign manufacturer, you generally can rely on its domestic distributor's
certification.
Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification of the maximum credit
allowable.
taxmap/pub17/p17-181.htm#en_us_publink1000174921To take the credit, you must complete Form 8910 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53. Check box c and enter "8910" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000174922For more information on the credit, see the Instructions for Form
8910.
taxmap/pub17/p17-181.htm#en_us_publink1000174923You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in
2012.
taxmap/pub17/p17-181.htm#en_us_publink1000174924Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used to store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that
tank.
The following are alternative fuels.
- Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or
hydrogen.
- Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any
kerosene.
- Electricity.
taxmap/pub17/p17-181.htm#en_us_publink1000174926For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. For business use property, the credit is generally the smaller of 30% of the property's cost or
$30,000.
taxmap/pub17/p17-181.htm#en_us_publink1000174927To take the credit, you must complete Form 8911 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53. Check box c and enter "8911" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000174928For more information on the credit, see the Form 8911 instructions.
taxmap/pub17/p17-181.htm#en_us_publink1000174929Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the
bond.
You may be able to take a credit if you are a holder of one of the following
bonds.
- Clean renewable energy bonds (issued before 2010).
- New clean renewable energy bonds.
- Qualified energy conservation bonds.
- Qualified school construction bonds.
- Qualified zone academy bonds.
- Build America bonds.
In some instances, an issuer may elect to receive a credit for interest paid on the bond. If the issuer makes this election, you cannot also claim a
credit.
taxmap/pub17/p17-181.htm#en_us_publink1000174930The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax
return.
taxmap/pub17/p17-181.htm#en_us_publink1000174931Complete Form 8912 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53. Check box c and enter "8912" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000174932For more information, see the Instructions for Form 8912.
taxmap/pub17/p17-181.htm#en_us_publink1000174933You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U.S. possession as a credit against your U.S. income tax. Or, you can deduct them as an itemized deduction (see
chapter 22).
You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U.S. tax under any of the
following.
- Foreign earned income exclusion.
- Foreign housing exclusion.
- Income from Puerto Rico exempt from U.S. tax.
- Possession exclusion.
taxmap/pub17/p17-181.htm#en_us_publink1000174935Unless you can elect not to file Form 1116 (see
Exception, later), your foreign tax credit cannot be more than your U.S. tax liability (Form 1040, line 44), multiplied by a fraction. The numerator of the fraction is your taxable income from sources outside the United States. The denominator is your total taxable income from U.S. and foreign sources. See Publication
514 for more information.
taxmap/pub17/p17-181.htm#en_us_publink1000174937Complete Form 1116 and attach it to your Form 1040. Enter the credit on Form 1040, line 47.
taxmap/pub17/p17-181.htm#en_us_publink1000174938You do not have to complete Form 1116 to take the credit if all of the following apply.
- All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute
statement).
- If you had dividend income from shares of stock, you held those shares for at least 16
days.
- You are not filing Form 4563 or excluding income from sources within Puerto
Rico.
- The total of your foreign taxes was not more than $300 (not more than $600 if married filing
jointly).
- All of your foreign taxes were:
- Legally owed and not eligible for a refund, and
- Paid to countries that are recognized by the United States and do not support
terrorism.
taxmap/pub17/p17-181.htm#en_us_publink1000260891For more information on the credit and these requirements, see the Instructions for Form
1116.
taxmap/pub17/p17-181.htm#en_us_publink1000174939The mortgage interest credit is intended to help lower-income individuals own a home. If you qualify, you can take the credit each year for part of the home mortgage interest you pay.
taxmap/pub17/p17-181.htm#en_us_publink1000174940You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main
home.
taxmap/pub17/p17-181.htm#en_us_publink1000174941Figure your credit on Form 8396. If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the
year.
If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction.
| Certified indebtedness amount on your MCC | |
| Original amount of your mortgage | |
taxmap/pub17/p17-181.htm#en_us_publink1000174943If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. See Publication
530 for more information.
taxmap/pub17/p17-181.htm#en_us_publink1000174944Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first.
If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the
credit).
taxmap/pub17/p17-181.htm#en_us_publink1000174945Figure your 2012 credit and any carryforward to 2013 on Form 8396, and attach it to your Form 1040. Be sure to include any credit carryforward from 2009, 2010, and 2011.
Include the credit in your total for Form 1040, line 53. Check box c and enter "8396" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000174946If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. You must do this even if part of that amount is to be carried forward to 2013. For more information about the home mortgage interest deduction, see
chapter 23.
taxmap/pub17/p17-181.htm#en_us_publink1000174948If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. See the Instructions for Form 8828 and
chapter 15 for more information.
taxmap/pub17/p17-181.htm#en_us_publink1000260892For more information on the credit, see the Form 8396 instructions.
taxmap/pub17/p17-181.htm#en_us_publink1000174949The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. This is called the alternative minimum tax.
The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax.
You may be able to take a credit against your regular tax if for 2011 you had:
- An alternative minimum tax liability and adjustments or preferences other than exclusion
items,
- A minimum tax credit that you are carrying forward to 2012,
or
- An unallowed qualified electric vehicle credit.
taxmap/pub17/p17-181.htm#en_us_publink1000174950taxmap/pub17/p17-181.htm#en_us_publink1000174952Figure your 2012 nonrefundable credit (if any), and any carryforward to 2013 on Form 8801, and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53, and check box b. You can carry forward any unused credit for prior year minimum tax to later years until it is completely used.
taxmap/pub17/p17-181.htm#en_us_publink1000174953For more information on the credit, see the Instructions for Form
8801.
taxmap/pub17/p17-181.htm#en_us_publink1000210768You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2012 and you meet some other requirements.
taxmap/pub17/p17-181.htm#en_us_publink1000296807This is a new vehicle with at least four wheels that:
- Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and
- Has a gross vehicle weight of less than 14,000 pounds.
taxmap/pub17/p17-181.htm#en_us_publink1000296896This is a new vehicle with two or three wheels that:
- Is capable of achieving a speed of 45 miles per hour or greater,
- Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2.5 kilowatt hours and is capable of being recharged from an external source of electricity, and
- Has a gross vehicle weight of less than 14,000 pounds.
taxmap/pub17/p17-181.htm#en_us_publink1000296897Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal
announcement.
The following requirements must also be met to qualify for the
credit.
- You are the owner of the vehicle. If the vehicle is leased, only the lessor and not the lessee, is entitled to the
credit.
- You placed the vehicle in service during 2012.
- The vehicle is manufactured primarily for use on public streets, roads, and
highways.
- The original use of the vehicle began with you.
- You acquired the vehicle for your use or to lease to others, and not for resale.
- In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after
2011.
- You use the vehicle primarily in the United States.
taxmap/pub17/p17-181.htm#en_us_publink1000210771To take the credit, you must complete Form 8936 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53. Check box c and enter "8936" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000260893For more information on the credit, see the Form 8936 instructions.
taxmap/pub17/p17-181.htm#en_us_publink1000210772This credit has expired for plug-in electric vehicles acquired after 2011. However, if you acquired the plug-in electric vehicle in 2011, but placed it in service during 2012, you may still be able to claim the credit for 2012. For this credit, the vehicle can have 2, 3, or 4 wheels. A vehicle with 4 wheels must be a low speed
vehicle.
Generally, you can rely on the manufacturer's certification that a vehicle qualifies for the credit. In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification.
taxmap/pub17/p17-181.htm#en_us_publink1000210773The credit is 10% of the cost of the vehicle, limited to $2,500 per
vehicle.
taxmap/pub17/p17-181.htm#en_us_publink1000210774A qualified plug-in electric vehicle is a motor vehicle the original use of which starts with you and
that:
- Is acquired for your use or to lease to others and not for
resale,
- Is made by a manufacturer,
- Is manufactured primarily for use on public streets, roads, and
highways,
- Has a gross vehicle weight rating of less than 3,000 pounds if it has 4 wheels or less than 14,000 pounds if it has 2 or 3
wheels,
- Is a low speed vehicle if it has 4 wheels, and
- Is propelled to a significant extent by an electric motor that draws electricity from a battery
that:
- Has a capacity of at least 4 kilowatt hours (2.5 kilowatt hours in the case of a vehicle with 2 or 3 wheels),
and
- Can be recharged from an external source of electricity.
taxmap/pub17/p17-181.htm#en_us_publink1000210775To take the credit, you must complete Form 8834 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 53. Check box c and enter "8834" on the line next to that
box.
taxmap/pub17/p17-181.htm#en_us_publink1000260894For more information on the credit, see the Form 8834 instructions.
taxmap/pub17/p17-181.htm#en_us_publink1000174954You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2012.
- Nonbusiness energy property credit.
- Residential energy efficient property credit.
taxmap/pub17/p17-181.htm#en_us_publink1000273101If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these
credits.
taxmap/pub17/p17-181.htm#en_us_publink1000296821You may be able to take a credit equal to the sum of:
- 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2012, and
- Any residential energy property costs paid or incurred in
2012.
There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building
property.
| If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in
2012. |
Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy
efficiency.
- Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a
home.
- Exterior window (including skylights).
- Exterior doors.
- Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the
home.
Residential energy property is any of the following.
- Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass
fuel.
- Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water
boilers.
- Certain advanced main air circulating fans used in natural gas, propane, or oil
furnaces.
taxmap/pub17/p17-181.htm#en_us_publink1000209301You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the
property.
taxmap/pub17/p17-181.htm#en_us_publink1000174957You must reduce the basis of your home by the amount of any credit
allowed.
taxmap/pub17/p17-181.htm#en_us_publink1000174958Complete Form 5695 and attach it to your Form 1040. Enter the credit on Form 1040, line
52.
taxmap/pub17/p17-181.htm#en_us_publink1000174959For more information on these credits, see the Form 5695 instructions.
taxmap/pub17/p17-181.htm#en_us_publink1000174960You may be able to take this credit if you, or your spouse if filing jointly,
made:
- Contributions (other than rollover contributions) to a traditional or Roth
IRA,
- Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE
plan,
- Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan),
or
- Contributions to a 501(c)(18)(D) plan.
However, you cannot take the credit if either of the following
applies.
- The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $28,750 ($43,125 if head of household; $57,500 if married filing
jointly).
- The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1995, (b) is claimed as a dependent on someone else's 2012 tax return, or (c) was a student (defined
next).
taxmap/pub17/p17-181.htm#en_us_publink1000174961You were a student if during any part of 5 calendar months of 2012
you:
- Were enrolled as a full-time student at a school, or
- Took a full-time, on-farm training course given by a school or a state, county, or local government
agency.
taxmap/pub17/p17-181.htm#en_us_publink1000174962A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the
Internet.
taxmap/pub17/p17-181.htm#en_us_publink1000174963Figure the credit on Form 8880. Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your
return.
taxmap/pub17/p17-181.htm#en_us_publink1000260895For more information on the credit, see the Form 8880 instructions.