Thanks. It's a $total credit of $31. I am trained as a CPA though, and almost there, and I want to be nothing but consistent with her PY return/CPA's thoughts. Unless it was reported incorrectly but I don't think it was. There was a carryforward as well. In my eyes I have a duty to report this correctly no matter the amount. Any other thoughts? I really appreciate this. I got back her last year's statement and it's the same two RICs reported as HTKOs. Last year's return teports as passive income first on 1116, then moves out of passive and into general income category (I understand why), then Schedule Bs for AMT and for non-AMT.