Column (a) through Column (d) Instructions
In column:
(a)Enter the amount of credit available to offset tax.#
(a) Enter the amount of credit available to offset tax.
(b)Figure the amount of credit you are able to use this…#
(b) Figure the amount of credit you are able to use this year by entering the smaller of the amount in column (a) or the amount in column (c) from the previous line.
(c)Figure the amount of tax remaining to be offset by…#
(c) Figure the amount of tax remaining to be offset by other credits by subtracting the amount in column (b) from the balance in column (c) of the previous line.