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IRS.gov Website
Publication 524
taxmap/pubs/p524-001.htm#en_us_publink100038695

Credit Figured for You(p5)

rule
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 can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11 and 13 of Part III, if they apply to you.
If you file Form 1040A, enter "CFE" in the space to the left of Form 1040A, line 30. If you file Form 1040, check box c on Form 1040, line 53, and enter "CFE" on the line next to that box. Attach Schedule R to your return.