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

Miscellaneous Credits Workout

Workout Resources

Publication 4491 Miscellaneous Credits

This lesson provides links to resource materials and practice to help you prepare a return with certain nonrefundable credits. Begin this lesson by reviewing the Miscellaneous Credits lesson from Publication 4491.

Use your resource materials to apply what you've learned in the Miscellaneous Credits lesson:

  • 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 Form 1040, Schedule R, Credit for the Elderly or the Disabled
Graphic of hand weights.