dmertz
Level 15

Deductions & credits

Check to see if your income tax liability on Form 1040 line 22 is zero.  If so, the maximum permissible amount of the credit is being applied.  This tax credit being "nonrefundable" means that it cannot be used to reduce your income tax below zero.  It also is not permitted to be applied to other taxes that might be present on Form 1040 line 23.