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IRS.gov Website
Publication 524
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Introduction, Useful Items and Important Changes
For use in Preparing 2012 Returns

Are You Eligible for the Credit?

Qualified Individual
Income Limits

Credit Figured for You

Figuring the Credit Yourself

Step 1. Determine Initial Amount
Step 2. Total Certain Nontaxable Pensions and Benefits
Step 3. Determine Excess Adjusted Gross Income
Step 4. Determine the Total of Steps 2 and 3
Step 5. Determine Your Credit
Examples

How To Get Tax Help

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