@Opus 17 wrote:
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",
Perhaps you are right.
In my opinion, the commas in §25C set it as $600 total. It says the credit in (a)(2) is limited to $600. The "item" is per "category". But perhaps I am wrong (I am excessively tired at the moment, so I may need to rethink things later ... I try to to look at this situation later).
§25(f) has separate rules for separate "dwelling units". But this situation seems to be for ONE "dwelling unit", so that does not apply. That means according to the Form Instructions for line 22a, $600 is the maximum.
