How To Claim the CreditTo claim the credit, you can file Form 1040 or Form 1040A. You cannot claim the credit on Form 1040EZ. Form 1040. You must Form 2441 and attach it to your Form 1040. Enter the credit on line 44 of your Form 1040. Form 1040A. You must complete Schedule 2 (Form 1040A) and attach it to your Form 1040A. Enter the credit on line 27 of your Form 1040A. Limit on credit. The amount of credit you can claim is limited to the amount of your regular tax (after reduction by any allowable foreign tax credit) plus your alternative minimum tax, if any. For more information, see the instructions for Form 2441 or Schedule 2 (Form 1040A). Tax credit not refundable. You cannot get a refund for any part of the credit that is more than this limit.
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