Table of Contents

• Publication 524 - Introductory Material
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 524 - Main Content
  • Are You Eligible for the Credit?
    • Qualified Individual
    • Income Limits
  • Credit Figured for You
  • Figuring the Credit Yourself
    • Step 1. Determine Initial Amount
    • Step 2. Total Certain Nontaxable Pensions and Benefits
    • Step 3. Determine Excess Adjusted Gross Income
    • Step 4. Determine the Total of Steps 2 and 3
    • Step 5. Determine Your Credit
    • Examples
  • How To Get Tax Help
    • Low Income Taxpayer Clinics (LITCs).
• Publication 524 - Additional Material
• Index