Hal_Al
Level 15

Deductions & credits

The Retirement savers  credit is a low income credit and is non refundable.  Frequently a taxpayer is eligible, but because he has no tax liability, he will not actually receive a credit.

Look at form 8880.  Line 10 is your calculated credit. But, line 11 will show the actual amount you get based on your calculated tax liability.   There is also a worksheet showing the calculation for line 11.