Nonapportionable Nonrefundable Credits

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

Enter the following nonapportionable nonrefundable credits that apply. Attach TC-40A to your return.

Write the code and amount of each nonapportionable nonrefundable credit in Part 4. Total the amounts and carry the total to TC-40, line 26.