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Basic Course > Miscellaneous Credits

Miscellaneous Credits

This lesson provides the information you need to prepare a return with certain nonrefundable credits.

In Publication 4012, refer to the interview techniques and tools, the Nonrefundable Credits tab and the Credits tab.

Click the Skills Workout button to learn more about the nonrefundable, miscellaneous credits.

Skill Check

Check your understanding of the rules for the credits for the elderly and the disabled, and retirement savings. To check your answers, click the Check My Answers button at the bottom of the page

  1. Christopher is 22 and earned $32,000 during the year. He is single and contributed $3,000 to his 401(k) plan at work. Christopher is eligible for the qualified retirement savings contributions credit.
  • A.
  • B.
  1. A taxpayer who is on temporary disability and under age 65 might qualify for the credit for the elderly or the disabled.
  • A.
  • B.