| 1. | Enter the amount from Form 8839, line 12 | 1. | |
| | Did you use the Credit Carryforward Worksheet in the 2008 Form 8839 instructions? □ No. Skip lines 2 through 6. Enter the amount from line 1 above on line 7. □ Yes. Have that worksheet handy and go to line 2. | | |
| 2. | Enter any 2004 credit carryforward (line 12 of your 2008 worksheet) | 2. | |
| 3. | Enter any 2005 credit carryforward (line 14 of your 2008 worksheet) | 3. | |
| 4. | Enter any 2006 credit carryforward (line 16 of your 2008 worksheet) | 4. | |
| 5. | Enter any 2007 credit carryforward (line 18 of your 2008 worksheet) | 5. | |
| 6. | Enter any 2008 credit carryforward (line 20 of your 2008 worksheet) | 6. | |
| 7. | Add lines 1 through 6 | 7. | |
| 8. | Enter the amount from Form 8839, line 18 | 8. | |
| 9. | Subtract line 8 from line 7 | 9. | |
| | Did you enter an amount on line 2, 3, 4, 5, or 6 above? □ No. Enter the amount from line 9 on lines 20 and 23 below; skip all the other lines. □ Yes. Continue to line 10. | | |
| 10. | Subtract line 8 from line 2. If zero or less, enter -0- | 10. | |
| 11. | Subtract line 2 from line 8. If zero or less, enter -0- | 11. | |
| 12. | 2005 credit carryforward to 2010. Subtract line 11 from line 3. If zero or less, enter -0- | 12. | |
| 13. | Subtract line 3 from line 11. If zero or less, enter -0- | 13. | |
| 14. | 2006 credit carryforward to 2010. Subtract line 13 from line 4. If zero or less, enter -0- | 14. | |
| 15. | Subtract line 4 from line 13. If zero or less, enter -0- | 15. | |
| 16. | 2007 credit carryforward to 2010. Subtract line 15 from line 5. If zero or less, enter -0- | 16. | |
| 17. | Subtract line 5 from line 15. If zero or less, enter -0- | 17. | |
| 18. | 2008 credit carryforward to 2010. Subtract line 17 from line 6. If zero or less, enter -0- | 18. | |
| 19. | Add lines 10, 12, 14, 16, and 18 | 19. | |
| 20. | 2009 credit carryforward to 2010. Subtract line 19 from line 9. If zero or less, enter -0- | 20. | |
| 21. | Add lines 19 and 20 | 21. | |
| 22. | Enter the amount from line 10 | 22. | |
| 23. | Total credit carryforward to 2010. Subtract line 22 from line 21 | 23. | |