This lesson defined five miscellaneous tax credits: the credit for qualified retirement savings, the residential energy credit, the alternative motor vehicle credit, the mortgage interest credit, and the health coverage tax credit.

• Taxpayers who contributed to a retirement plan or an IRA may be eligible for the nonrefundable qualified retirement savings contributions credit or saver's credit.
  
• Taxpayers who make energy efficient improvements to their main home may be eligible for the residential energy efficient property credit.
  
• Taxpayers who placed an alternative motor vehicle into service for business or personal use after 2005 may be eligible to claim the alternative motor vehicle credit. Refer taxpayers who wish to claim this credit to a professional tax preparer.
  
• Taxpayers who hold qualified mortgage credit certificates (MCCs) under a qualified state or local government program may claim a credit for mortgage interest paid. Refer taxpayers who wish to claim this credit to a professional tax preparer.
  
• Health Coverage Tax Credit is included as informational only. The Health Coverage Tax Credit is beyond the scope of the VITA/TCE Program. Taxpayers who may be eligible for this credit should be referred to a paid tax preparer.