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taxmap/pub17/p17-189.htm#TXMP69955b6e Chapter 37 Other Credits

taxmap/pub17/p17-189.htm#TXMP1eb14c85 What's New

taxmap/pub17/p17-189.htm#TXMP3c7bb488
Residential energy credits.

You may be able to take the two new residential energy credits if you made energy saving improvements to your home in 2006. See Residential Energy Credits for more information.

taxmap/pub17/p17-189.htm#TXMP04fb5f5b
Alternative motor vehicle and alternative fuel vehicle refueling property credits.

You may be able to take a credit if you placed an alternative motor vehicle or alternative fuel vehicle refueling property in service in 2006. See Alternative Motor Vehicle Credit and Alternative Fuel Vehicle Refueling Property Credit for more information.

taxmap/pub17/p17-189.htm#TXMP15147951
Qualified electric vehicle credit.

The maximum qualified electric vehicle credit is reduced from $4,000 to $1,000 for any qualified vehicle placed in service in 2006. See Qualified Electric Vehicle Credit for more information.

taxmap/pub17/p17-189.htm#TXMP79f125f5
Credit for clean renewable energy bonds or Gulf tax credit bonds.

You may be able to take a credit if you are a holder of a clean renewable energy bond or Gulf tax credit bond during 2006. The amount of any credit figured before applying tax liability limits must be included as interest income on your tax return. See Credits for Clean Renewable Energy Bonds or Gulf Tax Credit Bonds for more information.

taxmap/pub17/p17-189.htm#TXMP1e74d234
Adoption credit.

The maximum adoption credit increases to $10,960. The adoption credit can no longer be claimed on Form 1040A. See Adoption Credit for more information.

taxmap/pub17/p17-189.htm#TXMP2cfa7fcb
Excess withholding of social security tax and railroad retirement tax.

Social security tax and tier 1 railroad retirement tax (RRTA) are both withheld at a rate of 6.2% of wages. The maximum wages subject to these taxes increased to $94,200 in 2006. The withholding rate of tier 2 RRTA is 4.4% of wages in 2006. The maximum wages subject to this tax increased to $69,900 in 2006. If you had too much social security or RRTA tax withheld during 2006, you may be entitled to a credit of the excess withholding. For more information about the credit, see Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld under Refundable Credits, later.

taxmap/pub17/p17-189.htm#TXMP39fed73c
Credit for federal telephone excise tax paid.

If you paid the federal telephone excise tax on certain long distance or bundled telephone service, you may be able to request a credit. See Credit for Federal Telephone Excise Tax Paid for more information.

Introduction

This chapter discusses the following credits.

• Adoption credit.
• Foreign tax credit.
• Mortgage interest credit.
• Retirement savings contributions credit.
• Credit for prior year minimum tax.
• Alternative motor vehicle credit.
• Alternative fuel vehicle refueling property credit.
• Qualified electric vehicle credit.
• Residential energy credits.
• Credit for clean renewable energy bonds or Gulf tax credit bonds.
• Credit for excess social security tax or railroad retirement tax withheld.
• Credit for tax on undistributed capital gain.
• Health coverage tax credit.
• Credit for federal telephone excise tax paid.

Several other credits are discussed in other chapters in this publication.

• Child and dependent care credit (chapter 32).
• Credit for the elderly or the disabled (chapter 33).
• Child tax credit (chapter 34).
• Education credits (chapter 35).
• Earned income credit (chapter 36).

taxmap/pub17/p17-189.htm#TXMP10c6e9bc Nonrefundable credits.

The first part of this chapter, Nonrefundable Credits, covers ten credits that you subtract from your tax. These credits may reduce your tax to zero. If these credits are more than your tax, the excess is not refunded to you.

taxmap/pub17/p17-189.htm#TXMP3d3c1a5b Refundable credits.

The second part of this chapter, Refundable Credits, covers four credits that are treated as payments and are refundable to you. These credits are added to the federal income tax withheld and any estimated tax payments you made. If this total is more than your total tax, the excess will be refunded to you.

Useful items

You may want to see:

taxmap/pub17/p17-189.htm#TXMP23bb50f2 Nonrefundable Credits

The credits discussed in this part of the chapter can reduce your tax. However, if the total of these credits is more than your tax, the excess is not refunded to you.

taxmap/pub17/p17-189.htm#TXMP7de629ac Adoption Credit

You may be able to take a tax credit of up to $10,960 for qualified expenses paid to adopt an eligible child. The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses.

If your modified adjusted gross income (AGI) is more than $164,410, your credit is reduced. If your modified AGI is $204,410 or more, you cannot take the credit.

taxmap/pub17/p17-189.htm#TXMP0c44018f Qualified adoption expenses.

Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. These expenses include:

• Adoption fees,
• Court costs,
• Attorney fees,
• Travel expenses (including amounts spent for meals and lodging) while away from home, and
• Re-adoption expenses to adopt a foreign child.

.

taxmap/pub17/p17-189.htm#TXMP5ae2bff3 Nonqualified expenses.

Qualified adoption expenses do not include expenses:

• That violate state or federal law,
• For carrying out any surrogate parenting arrangement,
• For the adoption of your spouse's child,
• For which you received funds under any federal, state, or local program,
• Allowed as a credit or deduction under any other federal income tax rule,
• Paid or reimbursed by your employer or any other person or organization, or
• Paid before 1997.

taxmap/pub17/p17-189.htm#TXMP4d1586b3 Eligible child.

The term "eligible child" means any individual:

• Under 18 years old, or
• Physically or mentally incapable of caring for himself or herself.

taxmap/pub17/p17-189.htm#TXMP52acb42f Child with special needs.

An eligible child is a child with special needs if all three of the following apply.

1. He or she was a citizen or resident of the United States (including U.S. possessions) at the time the adoption process began.
2. A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home.
3. The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Factors used by states to make this determination include:
   1. The child's ethnic background,
   2. The child's age,
   3. Whether the child is a member of a minority or sibling group, and
   4. Whether the child has a medical condition or a physical, mental, or emotional handicap.

taxmap/pub17/p17-189.htm#TXMP0f465031 When to take the credit.

Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. If the adoption credit becomes final, you take the credit in the year your expenses were paid or incurred. See the instructions for Form 8839 for more specific information on when to take the credit.

taxmap/pub17/p17-189.htm#TXMP43908560 Foreign child.

If the child is not a U.S. citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final.

taxmap/pub17/p17-189.htm#TXMP7aa815f3 How to take the credit.

To take the credit, you must complete Form 8839 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 54, and check box b on that line.

taxmap/pub17/p17-189.htm#TXMP47f6b4b0 Foreign Tax Credit

You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U.S. possession as a credit against your U.S. income tax. Or, you can deduct them as an itemized deduction (see chapter 22).

You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U.S. tax under any of the following.

1. Foreign earned income exclusion.
2. Foreign housing exclusion.
3. Income from Puerto Rico exempt from U.S. tax.
4. Possession exclusion.
5. Extraterritorial income exclusion.

taxmap/pub17/p17-189.htm#TXMP0cc7a435 Limit on the credit.

Unless you can elect not to file Form 1116 (see Exception, later), your foreign tax credit cannot be more than your U.S. tax liability (Form 1040, line 44), multiplied by a fraction. The numerator of the fraction is your taxable income from sources outside the United States. The denominator is your total taxable income from U.S. and foreign sources. See Publication 514 for more information.

taxmap/pub17/p17-189.htm#TXMP7528ce09 How to take the credit.

Complete Form 1116 and attach it to your Form 1040. Enter the credit on Form 1040, line 47.

taxmap/pub17/p17-189.htm#TXMP65bf8bdb Exception.

You do not have to complete Form 1116 to take the credit if all of the following apply.

• All of your foreign source gross income was from passive income, which generally includes interest and dividends.
• All of your foreign source gross income and the foreign tax paid on it were reported to you on a qualified payee statement, which includes Form 1099-INT and Form 1099-DIV.
• The total of your creditable foreign taxes was not more than $300 (not more than $600 if married filing jointly).
• You elect this procedure for the tax year.

For more details on these requirements, see the instructions for Form 1116.

taxmap/pub17/p17-189.htm#TXMP52f4b1ea Mortgage Interest Credit

The mortgage interest credit is intended to help lower-income individuals own a home. If you qualify, you can take the credit each year for part of the home mortgage interest you pay.

taxmap/pub17/p17-189.htm#TXMP08cb83f7 Who qualifies.

You may be eligible for the credit if you were issued a mortgage credit certificate (MCC) from your state or local government. Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home.

taxmap/pub17/p17-189.htm#TXMP593477aa Amount of credit.

Figure your credit on Form 8396. If your mortgage loan amount is equal to (or smaller than) the certified indebtedness amount (loan) shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year.

If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction.

	Certified indebtedness amount on your MCC
	Original amount of your mortgage

If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, the credit must be divided based on the interest held by each person. See Publication 530 for more information.

If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000.

taxmap/pub17/p17-189.htm#TXMP166fc05d Carryforward.

If your allowable credit is reduced because of the limit based on your tax, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first.

If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit).

taxmap/pub17/p17-189.htm#TXMP0cb1767e How to take the credit.

Figure your 2006 credit and any carryforward to 2007 on Form 8396, and attach it to your Form 1040. Be sure to include any credit carryforward from 2003, 2004, and 2005.

Include the credit in your total for Form 1040, line 54, and check box a.

taxmap/pub17/p17-189.htm#TXMP596b09b6 Reduced home mortgage interest deduction.

If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. You must do this even if part of that amount is to be carried forward to 2007. For more information about the home mortgage interest deduction, see chapter 23.

taxmap/pub17/p17-189.htm#TXMP774c054d Recapture of federal mortgage subsidy.

If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. See Publication 523, Selling Your Home, for more information.

taxmap/pub17/p17-189.htm#TXMP4c4648ab Retirement Savings Contributions Credit

You may be able to take this credit if you, or your spouse if filing jointly, made:

• Contributions (other than rollover contributions) to a traditional or Roth IRA,
• Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan,
• Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or
• Contributions to a 501(c)(18)(D) plan.

However, you cannot take the credit if either of the following applies.

1. The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $25,000 ($37,500 if head of household; $50,000 if married filing jointly).
2. The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1989, (b) is claimed as a dependent on someone else's 2006 tax return or (c) was a student (defined next).

taxmap/pub17/p17-189.htm#TXMP169c50cd Student.

You were a student if during any part of 5 calendar months of 2006 you:

• Were enrolled as a full-time student at a school, or
• Took a full-time, on-farm training course given by a school or a state, county, or local government agency.

taxmap/pub17/p17-189.htm#TXMP2bdac663 School.

A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.

taxmap/pub17/p17-189.htm#TXMP66c0360c How to take the credit.

Figure the credit on Form 8880. Enter the credit on your Form 1040, line 51, or your Form 1040A, line 32, and attach Form 8880 to your return.

taxmap/pub17/p17-189.htm#TXMP153ef0b5 Credit for Prior Year Minimum Tax

The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. This is called the alternative minimum tax.

The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. The amount of the credit cannot reduce your current year's tax below your current year's tentative alternative minimum tax.

You may be able to take a credit against your regular tax if for 2005 you had:

• An alternative minimum tax liability and adjustments or preferences other than exclusion items,
• A minimum tax credit that you are carrying forward to 2006, or
• An unallowed nonconventional source fuel credit or qualified electric vehicle credit.

taxmap/pub17/p17-189.htm#TXMP045ddcb4 How to take the credit.

Figure your 2006 credit and any carryforward to 2007 on Form 8801, and attach it to your Form 1040. Include the credit in your total for Form 1040, line 55, and check box b. You can carry forward any unused credit for prior year minimum tax to later years until it is completely used.

taxmap/pub17/p17-189.htm#TXMP71f2d3b3 More information.

For more information about the credit, see the instructions for Form 8801.

taxmap/pub17/p17-189.htm#TXMP171f87b4 Alternative Motor Vehicle Credit

You may be able to take a credit if you place an alternative motor vehicle in service in 2006. You can no longer take a deduction for clean-fuel vehicles.

taxmap/pub17/p17-189.htm#TXMP322d1355 Alternative motor vehicle.

An alternative motor vehicle is a new vehicle that qualifies as one of the following four types of vehicles.

• Qualified hybrid vehicle.
• Advanced lean burn technology vehicle.
• Qualified alternative fuel vehicle.
• Qualified fuel cell vehicle.

taxmap/pub17/p17-189.htm#TXMP11ce7108 Amount of credit.

Generally, for a passenger car or light duty truck that is either a qualified hybrid vehicle or an advanced lean burn technology vehicle, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification that a specific make, model, and model year vehicle qualifies for the credit and the maximum amount of the credit for which it qualifies. For an updated list of certified vehicles and the specific credit amounts for each model, go to www.irs.gov/newsroom/article/0,,id=157632,00.html on the Internet.

taxmap/pub17/p17-189.htm#TXMP1a3a0b09 Additional requirements.

In addition to the manufacturer's (or domestic distributor's) certification, the following requirements must be met to qualify for the credit:

• You placed the vehicle in service after 2005;
• The original use of the vehicle began with you;
• You acquired the vehicle for your use or to lease to others, and not for resale; and
• You use the vehicle primarily in the United States.

taxmap/pub17/p17-189.htm#TXMP4552891f Phaseout of credit.

Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification of the maximum credit allowable as explained above. However, if you purchased a qualified vehicle from a manufacturer who previously sold at least 60,000 qualified vehicles, the amount of your credit may be reduced. Your manufacturer should give you the information you need to figure your phaseout percentage. See the Form 8910 instructions

The phaseout period has begun for certain qualifying vehicles purchased for use or lease from Toyota Motor Corporation after September 30, 2006. See IRS news release IR 2006-145 on the Internet at www.irs.gov/newsroom/article/0,,id=162562,00.html.

taxmap/pub17/p17-189.htm#TXMP1b1774fd Recapture of credit.

If the vehicle no longer qualifies for the credit, you must recapture part or all of the credit.

taxmap/pub17/p17-189.htm#TXMP11007df8 How to take the credit.

To take the credit, you must complete Form 8910 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 55. Check box c and enter "8910" on the line next to box c.

taxmap/pub17/p17-189.htm#TXMP13603181 More information.

For more information on the credit, see the instructions for Form 8910.

taxmap/pub17/p17-189.htm#TXMP55b5d300 Alternative Fuel Vehicle Refueling Property Credit

You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2006. You can no longer take a deduction for clean fuel vehicle refueling property.

taxmap/pub17/p17-189.htm#TXMP0a5d2b3f Qualified alternative fuel refueling property.

Qualified alternative fuel vehicle property is any property (other than a building or its structural components) used to do either of the following.

• Store or dispense a clean-burning fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into the tank.
• Recharge motor vehicles propelled by electricity, but only if the property is located at the point where the vehicles are recharged.

taxmap/pub17/p17-189.htm#TXMP39e563b5 Amount of the credit.

For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Each property's cost must first be reduced by any section 179 deduction before figuring the credit.

taxmap/pub17/p17-189.htm#TXMP14307b23 How to take the credit.

To take the credit, you must complete Form 8911 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 55. Check box c and enter "8911" on the line next to box c.

taxmap/pub17/p17-189.htm#TXMP12a25bb8 More information.

For more information on the credit, see the instructions for Form 8911.

taxmap/pub17/p17-189.htm#TXMP06796806 Qualified Electric Vehicle Credit

You may be allowed a tax credit if you placed a qualified electric vehicle in service during the year.

taxmap/pub17/p17-189.htm#TXMP310b5bf5 Qualified electric vehicle.

Generally, this is a vehicle that:

• Has at least four wheels and is manufactured primarily for use on public streets, roads, and highways,
• Is powered primarily by an electric motor drawing current from rechargeable batteries, fuel cells, or other portable sources of electrical current,
• Is originally used by you,
• Is acquired for your own use and not for resale,
• Has never been used as a nonelectric vehicle, and
• Is used predominately in the United States.

taxmap/pub17/p17-189.htm#TXMP15cf8e46 Amount of credit.

If you placed a qualified electric vehicle in service during 2006, the credit is generally 2.5% of the cost of the vehicle. However, if the vehicle is a depreciable business asset, you must reduce the cost of the vehicle by any section 179 deduction before figuring the credit. See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on the section 179 deduction.

The credit is limited to $1,000 for each vehicle placed in service in 2006.

taxmap/pub17/p17-189.htm#TXMP2f433445 Recapture.

If the vehicle no longer qualifies for the credit within 3 years of the date you placed it in service, you must recapture part or all of the credit. You recapture the credit by adding part or all of it to your income tax for the year in which the recapture event occurs.

The vehicle will no longer qualify if it is changed in either of the following ways.

• The vehicle is modified so that it is no longer primarily powered by electricity.
• It becomes nonqualifying property.

taxmap/pub17/p17-189.htm#TXMP3b59f8c0 Sale or other disposition.

Generally, no recapture occurs on the sale or other disposition of the vehicle. However, if the vehicle will be modified after you dispose of it so that it no longer qualifies for the credit, the credit may be subject to recapture.

See Publication 535, chapter 12, for more information.

taxmap/pub17/p17-189.htm#TXMP2942f7f7 How to take the credit.

To take the credit, complete Form 8834 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 55. Check box c and enter "8834" on the line next to box c.

Do not confuse this credit with the alternative motor vehicle credit which is discussed above.

taxmap/pub17/p17-189.htm#TXMP75e36868 Residential Energy Credits

You may be eligible for 2 credits, the nonbusiness energy property credit and the residential energy efficient property credit, if you made energy saving improvements to your home.

taxmap/pub17/p17-189.htm#TXMP340e393b Nonbusiness energy property credit

You may be able to take this credit for any of the following improvements to your main home located in the United States in 2006 if they are new and meet certain requirements for energy efficiency.

• Any insulation material or system primarily designed to reduce heat gain or loss in your home.
• Exterior windows (including skylights).
• Exterior doors.
• A metal roof with pigmented coatings primarily designed to reduce heat gain in your home.

You may also be able to claim this credit for the cost of any of the following items if the items meet certain performance and quality standards.

• Certain electric heat pump water heaters, electric heat pumps, geothermal heat pumps, central air conditioners, and natural gas, propane, or oil water heaters.
• A qualified natural gas, propane, or oil furnace or hot water boiler.
• An advanced main air circulating fan used in a natural gas, propane, or oil furnace.

For more information about the nonbusiness energy property credit, see the Instructions for Form 5695.

taxmap/pub17/p17-189.htm#TXMP5827e7e9 Residential energy efficient property credit.

You may be able to take this credit if you paid for any of the following during 2006.

• Qualified photovoltaic property for use in your home located in the United States.
• Qualified solar water heating property for use in your home located in the United States.
• Qualified fuel cell property installed on or in connection with your main home located in the United States.

For more information about the residential energy efficient property credit, see the instructions for Form 5695.

taxmap/pub17/p17-189.htm#TXMP3a456771 Condominiums and cooperative apartments.

If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of such association or corporation for purposes of these credits.

taxmap/pub17/p17-189.htm#TXMP779028fb Basis reduction.

You must reduce the basis of your home by the amount of any credits allowed.

taxmap/pub17/p17-189.htm#TXMP6b83eaea How to take the credits.

To take either of the credits, you must complete Form 5695 and attach it to your Form 1040. Enter the credit on Form 1040, line 52.

taxmap/pub17/p17-189.htm#TXMP45c3ceda More information.

For more information on these credits, see the instructions for Form 5695.

taxmap/pub17/p17-189.htm#TXMP1d337f84 Credit for Clean Renewable Energy Bonds or Gulf Tax Credit Bonds

You may be able to take a credit if you are a holder of a clean renewable energy bond (CREB) or Gulf tax credit bond (GTCB). CREBs are tax credit bonds issued after 2005 by certain tax-exempt electricity providers to finance renewable energy projects. GTCBs are tax credit bonds issued after 2005 by the state of Alabama, Louisiana, or Mississippi that are designated by the governor of those states as GTCBs and that meet certain other requirements. The issuers do not pay interest on both types of bonds. Instead of receiving interest, the bondholders qualify to claim a tax credit.

taxmap/pub17/p17-189.htm#TXMP6bc116a2 Who can claim the credits.

If you hold a CREB and/or a GTCB on 1 or more credit allowance dates, you can claim either the CREB credit or the GTCB credit by filing Form 8912. The credit allowance dates are:

• March 15,
• June 15,
• September 15, and
• December 15.

The credit allowance date also includes the last day on which the CREB or GTCB is outstanding.

taxmap/pub17/p17-189.htm#TXMP06ac8daa Amount of credit.

The amount of the credit with respect to each credit allowance date is generally equal to 25 percent of the annual credit for the bond. However, the 25% will be prorated for the quarters in which the bond is issued, redeemed or matures.

taxmap/pub17/p17-189.htm#TXMP489b27b8 Interest income.

The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return.

taxmap/pub17/p17-189.htm#TXMP71c06f92 How to take the credit.

To take either credit, you must complete Form 8912 and attach it to your Form 1040. Include the credit in your total for Form 1040, line 55. Check box c, and enter "8912" on the line next to box c.

taxmap/pub17/p17-189.htm#TXMP44098b41 More information.

For more information on these credits, see the instructions for Form 8912.

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