This lesson provides the information you need to prepare a return with certain nonrefundable credits. The Basic Course includes the retirement savings contribution credit and the credit for the elderly or the disabled. The other miscellaneous credits covered in this lesson are part of the Intermediate, Advanced, Military, and International Courses.
Report all of these miscellaneous credits on Form 1040, Tax and Credits section.
To ensure an accurate and complete return, use the interview techniques and tools discussed in the Screening and Interviewing lesson. Also, use the information from the taxpayer's intake and interview sheet, along with the documents provided by the taxpayer, to determine eligibility for these credits.