Internal Revenue Service United States Department of the Treasury
Level Basic Intermediate Advanced Military International

Miscellaneous Credits

Introduction

Objectives

At the end of this lesson, using your resource materials, you will be able to:

  • Determine if a taxpayer qualifies for the retirement savings contributions credit and accurately complete Form 8880, Credit for Qualified Retirement Savings Contributions
  • Calculate the credit for the elderly or the disabled by completing Schedule R Form 1040, Credit for the Elderly or the Disabled
  • NEW icon Identify the changes to the residential energy credit due to December 2010 legislation
  • Calculate the nonbusiness energy property credit by completing Form 5695, Residential Energy Credits