Section A Instructions

Line 3 – Subtract line 2 from line 1. If the amount is zero or less than zero, go to question 1. If the amount is more than zero, go to Section A1 Instructions.

Does the Credit Table show that you may take your credit only in Section A1 or Section A2? Yes You may not take the credit this year. Go to question 2. No Go to Section B to figure the amount of credit you may take this year. Then go to Section C if the Credit Table shows that you may also take your credit in Section C.

Does the credit have carryover provisions? Yes Enter the credit code, credit name, and credit amount in column (a) of the section indicated by the table. Enter -0- in column (b). Enter the credit amount in column (d). This is the amount of the credit you may carry over and use in future years. No You may not take the credit this year or in future years.

The prior year AMT credit must be applied before any credits that can reduce regular tax below the TMT.