Nonapportionable Refundable Credits
Enter the following nonapportionable refundable credits that apply. Attach TC-40A to your return.
Write the code and amount of each nonapportionable refundable credit in Part 5. Total the amounts and carry the total to TC-40, line 36.
Codes for Nonapportionable Refundable Credits, TC-40A Part 5
- 39 – Renewable commercial energy systems credit
- 47 – Agricultural off-highway gas/undyed diesel credit
- 48 – Farm operation hand tools credit
Keep all related documents, including credit forms, with your records. You may have to provide this information later to verify a credit claimed on your return.