Line 17. In column (a), include any tax credits (except the earned income credit) shown on your joint return. These credits will be reported on the following lines.
• Form 1040EZ: No tax credits (except the earned income credit) are shown on Form 1040EZ. Enter -0-.
• Form 1040A: Include any tax credits (except the earned income credit) reported in the “Tax, credits, and payments” section of Form 1040A.
• Form 1040 (before 2018): Include any tax credits (except the earned income credit) reported in the “Tax and Credits” or “Payments” section of Form 1040.
• Form 1040 (2018): Include any tax credits (except the earned income credit) reported on Form 1040, line 12a, or Schedule 3 or 5 (Form 1040).
• Form 1040 or 1040-SR (2019): Include any tax credits (except the earned income credit) reported on Form 1040 or 1040-SR, line 13a, or Schedule 3 (Form 1040 or 1040-SR).
• Form 1040 or 1040-SR (2020): Include any tax credits (except the earned income credit) reported on Form 1040 or 1040-SR, line 19, or Schedule 3 (Form 1040). In columns (b) and (c), allocate any child tax credit, credit for other dependents, child and dependent care credit, and additional child tax credit to the spouse who would have claimed the qualifying child (or qualifying relative) as a dependent if separate returns had been filed.
For tax years prior to 2018, these credits should be allocated to the spouse who was allocated the qualifying child's exemption on line 16. Don't include any earned income credit here; the IRS will allocate it based on each spouse's income. Allocate business credits based on each spouse's interest in the business. Allocate any other credits as you determine.
Use this link for Instructions to form 8379:
Instructions for Form 8379
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