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IRS.gov Website
Publication 17
taxmap/pub17/p17-170.htm#en_us_publink1000174492

How to Claim the Credit(p220)

rule
You can figure the credit yourself or the Internal Revenue Service (IRS) will figure it for you. If you want to figure the credit yourself, skip to Credit Figured by You, later.
taxmap/pub17/p17-170.htm#en_us_publink100013405

Credit Figured for You(p220)

rule
If you want the IRS to figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A).
taxmap/pub17/p17-170.htm#en_us_publink1000174495

Form 1040.(p220)

rule
If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30.
taxmap/pub17/p17-170.htm#en_us_publink1000174498

Form 1040A.(p220)

rule
If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30.
If you want the IRS to figure your tax, see chapter 30.
taxmap/pub17/p17-170.htm#en_us_publink100013406

Credit Figured by You(p220)

rule
To figure the credit yourself, first check the box in Part I of Schedule R that applies to you. Only check one box in Part I. If you check box 2, 4, 5, 6, or 9 in Part I, also complete Part II of Schedule R.
Next, figure the amount of your credit using Part III of Schedule R. For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524.
Finally, report the amount from line 22 of Schedule R on your tax return. If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 32. If you file Form 1040, include the amount from Schedule R, line 22, on line 54; check box c, and enter "Sch R" on the line next to that box.
taxmap/pub17/p17-170.htm#en_us_publink100013407

Limit on credit.(p220)

rule
The amount of the credit you can claim is generally limited to the amount of your tax. Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited.