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There is a maximum cumulative for all years, not per year, of $200. If you already received that much last year, there would be no additional credit this year. This credit is also only available to reduce your taxable income to zero, so if your taxable income is already zero, you will not benefit from the credit.
There is a maximum cumulative for all years, not per year, of $200. If you already received that much last year, there would be no additional credit this year. This credit is also only available to reduce your taxable income to zero, so if your taxable income is already zero, you will not benefit from the credit.
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