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IRS.gov Website
Publication 17
taxmap/pub17/p17-172.htm#en_us_publink1000174492

How to Claim the Credit(p222)

rule
You can figure the credit yourself or the Internal Revenue Service will figure it for you.
taxmap/pub17/p17-172.htm#TXMR924ca8be

Credit Figured for You(p222)

rule
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 30.
taxmap/pub17/p17-172.htm#en_us_publink1000174495

Form 1040.(p222)

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/p17-172.htm#en_us_publink1000174498

Form 1040A.(p222)

rule
If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30.
taxmap/pub17/p17-172.htm#TXMRa3180cf6

Credit Figured by You(p222)

rule
If you choose to figure the credit yourself, fill out the front of Schedule R. Next, fill out Schedule R, Part III. If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter "Sch R" on the line next to that box.
For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524.
taxmap/pub17/p17-172.htm#TXMR2781c5a8

Limit on credit.(p222)

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.