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Business & farm
The last I checked, you are correct that the S-corporation program does not have the required form. You might need to use different software or go to a tax professional.
The credit is passed to the shareholders via the K-1. It is on their personal tax return (Form 1040) where the AGI limit is applied to see if they qualify for the credit or not.
March 8, 2024
3:07 PM