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

Miscellaneous Credits

Reporting Nonrefundable Credits

Total Nonrefundable Credits

The total of all nonrefundable credits is reported on the applicable line in Form 1040, Tax and Credits section.

Tax software hint.

Based on your entries for all the credits, the tax software calculates the total of the taxpayer's credits and enters the amount on the Total Credits line. Remember, the nonrefundable credits cannot exceed the taxpayer's federal income tax.

Portion of Form 1040, showing line for total credits.