This lesson explains two miscellaneous tax credits: the credit for qualified retirement savings and the health coverage tax credit. Forms discussed in this lesson include:

• Forms 1040EZ, 1040A, and 1040
• Form 13614-C, Intake/Interview & Quality Review Sheet or approved alternative
• Form 8880, Credit for Qualified Retirement Savings Contributions
• Form 8158, Quality Review Sheet or approved alternative

References will be made to Publication 4012, Volunteer Resource Guide for helpful tips on interviewing taxpayers. Using this reference during training will help reinforce its use when you are at the volunteer site.

NOTE: In this lesson, you'll be asked to calculate answers for several practice questions. You may want to have a calculator on hand for assistance.