References
- Publication 4491 Miscellaneous Credits
 - Intake and Interview Sheet
 - Publication 17
 - Form 1040
 - Form 8880
 - Form W-2 Instructions
 - Schedule R, Form 1040
 - Form 1040 Instructions
 - Publication 4012:
 - Nonrefundable Credits
 - Retirement Savings Contribution Credit – Screening Sheet
 - Retirement Savings Contribution Credit
 - Credit for the Elderly or the Disabled – Screening Sheet
 - Credit for the Elderly or the Disabled – Screening Sheet, Figure B, Income Limits