@AmeliesUncle wrote:
That is interesting, but if you look at the Instructions for line 22a, it shows a maximum of $600 (total).
Yes, but per section 25C, the form is wrong. See also the instructions under "Married taxpayers with more than one home" which allows two $600 credits using 2 forms, in certain cases when there are two homes involved.
The bottom line is the law says the credit is $600 "per item", and the instructions incorporate one fact pattern where two $600 credits may be claimed, but does not incorporate other fact patterns where two credits are allowable under the law, at least in my opinion. (For example, here the taxpayer has two units in their home. The law says $600 per unit, not $600 per home.)
The question of how to claim two $600 credits when the law allows it but the form does not, is most properly left to a CPA or enrolled agent. But it seems to be allowed.
