The instructions to Form 511-CR for line 20 state in the last sentence of the first paragraph "If claiming the 75% credit, evidence of the written commitment must be provided. 68 OS Sec.2357.206 and Rule 710:50-15-114. Go to osfkids.org and under FAQ "what form do I submit to claim my tax credits?", there is a link to the form and the instructions.
