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IRS.gov Website
Publication 17
taxmap/pub17/p17-167.htm#en_us_publink1000174492

Credit Figured for You(p223)

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You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. See Figuring the Credit Yourself next.
If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A).
If you want the IRS to figure your tax, see chapter 29.
taxmap/pub17/p17-167.htm#en_us_publink1000265756

(p223)

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taxmap/pub17/p17-167.htm#en_us_publink1000174495

Form 1040.(p223)

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If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 29.
taxmap/pub17/p17-167.htm#en_us_publink1000174498

Form 1040A.(p223)

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If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 29.