Note.
Complete this worksheet if Form 8978, line 14, is negative.
1. Enter the amount from Form 1040 or 1040-SR, line 18 1. _____ 2. Enter as a positive number the negative amount from Form 8978, line 14 2. _____ 3. Is the amount on line 1 equal to or more than the amount on line 2? Yes. Enter the amount from line 2 on line 6l No. Enter the amount from line 1 on line 6l, and subtract line 2 from line 1* 3. (_____) * Use this amount to complete the Negative Form 8978 Adjustment Worksheet in the Schedule 2, line 17z, instructions .
Line 6m.
Enter any credit for previously owned clean vehicles. See Form 8936, Part IV.
Line 6z.
Leave line 6z blank.