Where on the 1040 do I enter the Tax credit for storm shelter

[Fedretiree]

IRS says I can deduct up to $2500 but doen not say where to make the entry

[DMarkM1]

I don't recognize a Federal Tax Credit for a storm shelter.  However, the state of Alabama has such a credit.  

The AL Storm Shelter credit is a tax credit on the AL state tax return for up to three thousand dollars ($3,000) or 50 percent of the total cost of the construction, acquisition, and installation of the qualified storm shelter at the primary residence, whichever is less.

Please provide a reference for a federal tax credit for further assistance with that.  

The AL credit will need to be pre-certified through the My Alabama Taxes (MAT) system . Visit the Alabama Department of Revenue for additional information on qualification requirements.

You need to go here to apply for and submit documentation to get a certificate showing pre-approval for the credit.  

Once you have the certificate you then go to the AL Department of Revenue site here  and in the “Individuals” pane, click on “Submit an Individual Credit Claim.”

After all the certifications are completed you will find the Storm Shelter Tax Credit in the "Credits" section of the AL state return.  There you can enter the amount of credit pre-approved and listed on your certificate.