Apportionable Credits

Apportionable nonrefundable credits can reduce your income tax to zero, but any credit greater than the tax will not be refunded.

Enter the following apportionable nonrefundable credits (credits that must be apportioned for nonresidents and part-year residents) that apply. Attach TC-40A to your return.

Write the code and amount of each apportionable nonrefundable credit in Part 3. Add the amounts and carry the total to TC-40, line 24.