Steve Newcomb added the comment:
On 08/30/2016 12:46 PM, Raymond Hettinger wrote:
> Raymond Hettinger added the comment:
>
> It would be helpful if you ... make a small set of regular expressions that
> demonstrate the performance regression.
>
Done. Attachments:
test.py : Code that exercises re.sub() and outputs a profile report.
test_output_2.7.6.txt : Output of test.py under Python 2.7.6.
test_output_2.7.12.txt : Output of test.py under Python 2.7.12.
p17.188.htm -- test data: public information from the U.S. Internal
Revenue Service.
Equivalent hardware was used in both cases.
The outputs show that 2.7.12's re.sub() takes 1.2 times as long as
2.7.6's. It's a significant difference, but...
...it was not the dramatic degradation I expected to find in this
exercise. Therefore I attempted to tease what I was looking for out of
the profile stats I already uploaded to this site, made from actual
production runs. My attempts are all found in an hg repository that can
be downloaded from
sftp://s...@coolheads.com//files/py-re-perform-276-2712 using password
bysIe20H .
I do not feel the latter work took me where I wanted to go, and I think
the reason is that, at least for purposes of our application, Python
2.7.12 has been so extensively refactored since Python 2.7.6. So it's
an apples-to-oranges comparison, apparently. Still, the performance
difference for re.sub() is quite dramatic , and re.sub() is the only
comparable function whose performance dramatically worsened: in our
application, 2.7.12's re.sub() takes 3.04 times as long as 2.7.6's.
The good news, of course, is that by and large the performance of the
other *comparable* functions largely improved, often dramatically. But
at least in our application, it doesn't come close to making up for the
degradation in re.sub().
My by-the-gut bottom line: somebody who really knows the re module
should take a deep look at re.sub(). Why would re.sub(), unlike all
others, take so much longer to run, while *every* other function in the
re module get (often much) faster? It feels like there's a bug
somewhere in re.sub().
Steve Newcomb
----------
Added file: http://bugs.python.org/file44335/test.py
Added file: http://bugs.python.org/file44336/test_output_2.7.6.txt
Added file: http://bugs.python.org/file44337/p17-188.htm
Added file: http://bugs.python.org/file44338/test_output_2.7.12.txt
_______________________________________
Python tracker <rep...@bugs.python.org>
<http://bugs.python.org/issue27898>
_______________________________________
#!/usr/bin/env python2
import codecs, profile, os, re, sys
hrefRE = re.compile(
''.join(
[
r'href=',
r'(?P<quote>["\'])',
r'(?P<url>',
r'.*?',
r')',
r'(?=quote)',
],
),
)
#######################################################
onePathSegmentMS = ''.join(
[
r'(?P<_pathSeg>',
r'(',
r'/?',
r'(',
r'(?!',
r'[ \t\r\n]+',
r'$',
r')',
u'[^%s]' % ( re.escape( r'/?#')),
r')+',
r'|',
r'/',
r')',
r')',
],
)
onePathSegmentRE = re.compile( onePathSegmentMS)
#######################################################
uriMS = r''.join(
(
r'(?P<leadingWhitespace>', ## leading whitespace is OK and ignorable;
see http://dev.w3.org/html5/spec-LC/urls.html
r'[ \t\r\n]+',
r')?',
r'(',
r'(?P<scheme>',
r'https?',
r')',
r':\/{0,2}', ## accounts for encountered error: only 0 or 1 slash
instead of 2
r')?',
r'(?P<authority>',
r'(?P<userinfo>',
r'(',
r'(?P<_userinfo>',
r'[^%s]+' % ( re.escape( r'@/[:?#')),
r')',
re.escape( '@'),
r')?',
r')',
r'(?P<ip>',
r'(?P<leftIpBracket>',
re.escape( r'['),
r')?',
r'(',
r'(?P<ipv4>',
r'(',
r'[0-9]{1,3}%s' % ( re.escape( r'.')),
r'){3}',
r'[0-9]{1,3}',
r')',
r'|',
r'(?P<ipv6>',
r'(',
r'[0-9A-Fa-f]{0,4}%s' % ( re.escape( ':')),
r'){1,7}',
r'[0-9A-Fa-f]{0,4}',
r')',
r'|',
r'(?P<domain>',
r'(',
r'[^%s]+?' % ( re.escape( r']:/?#')), ## this may
have dots
r'\.',
r')+',
r'(?P<tld>', ## top-level domain, e.g. "com", "gov"
etc.
r'(',
r'(?!',
r'[ \t\r\n]+',
r'$',
r')',
r'[^%s]' % ( re.escape( r']:/?#\.')), ## tld:
no dots allowed
r')+',
r')',
r')',
r')',
r'(?P<rightIpBracket>',
re.escape( r']'),
r')?',
r')', ## end of <ip>
r'(?P<tcpUdpPort>',
r'(',
re.escape( r':'),
r'(?P<tcpUdpPortNumber>',
r'[0-9]{1,5}',
r')',
r')?',
r')',
r')?', ## authority is optional; it could be a relative URL that
starts with a path
r'(?P<path>',
r'(',
onePathSegmentMS,
r')*',
r')',
r'(?P<query>',
re.escape( r'?',),
r'(',
r'(?P<_query>',
r'(?!',
r'[ \t\r\n]+',
r'$',
r')',
r'[^%s]*' % ( re.escape( r'#')),
r')',
r')',
r')?',
r'(?P<fragment>',
r'(',
re.escape( r'#',),
r'(?P<_fragment>',
r'(?!',
r'[ \t\r\n]+',
r'$',
r')',
r'.*',
r')',
r')?',
r')',
r'(?P<trailingWhitespace>', ## trailing whitespace is OK and
ignorable; see http://dev.w3.org/html5/spec-LC/urls.html
r'[ \t\r\n]+',
r')?',
),
)
uriRE = re.compile(
''.join(
(
r'^',
uriMS,
r'$',
),
),
re.IGNORECASE | re.DOTALL,
)
#######################################################
def uriFunc( MO):
z = MO.groupdict()
z[ 'scheme']
#######################################################
def hrefFunc( MO):
re.sub(
uriRE,
uriFunc,
MO.group( 'url')
)
#######################################################
def test():
for iteration in range( 10000):
re.sub(
hrefRE,
hrefFunc,
text,
)
#######################################################
if __name__ == '__main__':
textFO = codecs.open( 'p17-188.htm', 'r', 'utf-8')
text = textFO.read()
textFO.close()
import cProfile
cProfile.run( 'test()', '/tmp/profile-%d' % ( os.getpid()))
import pstats
p = pstats.Stats( '/tmp/profile-%d' % ( os.getpid()))
print '\nprofile for Python version %s\n%s\n%s' % (
'.'.join(
map(
str,
sys.version_info,
),
),
' '.join( os.uname()).strip(),
open( '/etc/issue', 'r').read().strip(),
)
# p.sort_stats( 'cumulative').print_stats( 10)
p.sort_stats('time').print_stats(10)
profile for Python version 2.7.6.final.0
Linux slk 3.16.0-77-generic #99~14.04.1-Ubuntu SMP Tue Jun 28 19:17:10 UTC 2016
x86_64
Ubuntu 14.04.5 LTS \n \l
Thu Sep 1 15:43:34 2016 /tmp/profile-23959
50004 function calls in 2.533 seconds
Ordered by: internal time
ncalls tottime percall cumtime percall filename:lineno(function)
10000 2.468 0.000 2.468 0.000 {method 'sub' of
'_sre.SRE_Pattern' objects}
10000 0.023 0.000 0.034 0.000
/usr/lib/python2.7/re.py:226(_compile)
10000 0.021 0.000 2.523 0.000 /usr/lib/python2.7/re.py:144(sub)
1 0.010 0.010 2.533 2.533 ./test.py:174(test)
10000 0.006 0.000 0.006 0.000 {method 'get' of 'dict' objects}
10000 0.006 0.000 0.006 0.000 {isinstance}
1 0.000 0.000 0.000 0.000 {range}
1 0.000 0.000 2.533 2.533 <string>:1(<module>)
1 0.000 0.000 0.000 0.000 {method 'disable' of
'_lsprof.Profiler' objects}
<?xml version="1.0" encoding="utf-8"?>
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Vehicle Credit,Eligible Child,FTC,Foreign Tax Credit (FTC),Fuel Cell
Vehicle,Home Energy Credit,Home Mortgage Interest Deduction Limits,Interest
Income,Mortgage Interest Credit,Nonrefundable Credit,Nonrefundable Credit for
Prior Year Minimum Tax,Qualified Alternative Fuel Vehicle Refueling
Property,Qualified Plug-in Electric Drive Motor Vehicle,Recapturing (Paying
Back) a Federal Mortgage Subsidy,Refundable Credit,Residential Energy
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></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h1 id="ch_38"
>Chapter 38<br
>Other Credits<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h1
><br
></td
><td class="graybg"
><div class="small"
></div
></td
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></a
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><h3
>What's New<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h3
><br
></td
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src="../graphics/caution.gif"
></td
><td valign="top"
><div class="p"
id="TXMP4fa9a794"
>At the time this publication was prepared for printing, Congress was
considering legislation that could affect many of the credits discussed in this
chapter. To see if the legislation was enacted, go to
<a href="http://www.irs.gov/pub17";
name="Pub 17 page on IRS.gov"
title="Pub 17 page on IRS.gov"
>www.irs.gov/pub17</a
>.</div
></td
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></tbody
></table
><a name="en_us_publink1000272991"
></a
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>taxmap/pub17/p17-188.htm#en_us_publink1000272991</a
><div class="item"
><div class="itemhd"
><a name="TXMP1e74d234"
></a
>Adoption credit.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></div
><div class="p"
id="TXMP37e5fc38"
>The maximum adoption credit is $13,400 for 2015. See
<a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000272996"
id="en_us_publink1000289385"
><i
>Adoption Credit</i
></a
>.</div
></div
><a name="en_us_publink1000262520"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000262520</a
><div class="item"
><div class="itemhd"
><a name="TXMP6cb06e35"
></a
>Excess withholding of social security and railroad retirement
tax.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></div
><div class="p"
id="TXMP6358ce61"
>Social security tax and tier 1 railroad retirement (RRTA) tax were both
withheld during 2015 at a rate of 6.2% of wages up to $118,500. If you worked
for more than one employer and had too much social security or RRTA tax
withheld during 2015, you may be entitled to a credit for the excess
withholding. See
<a class="crossref"
href="../pub17/p17-189.htm#en_us_publink1000174990"
id="en_us_publink1000262519"
><i
>Credit for Excess Social Security Tax or Railroad Retirement Tax
Withheld</i
></a
>.</div
></div
><a name="en_us_publink100036050"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink100036050</a
><div class="item"
><div class="itemhd"
><a name="TXMP4af2f9b4"
></a
>Alternative fuel vehicle refueling credit.<a class="printpagenum"
title="Page number in
printed version"
>(p243)</a
></div
><div class="p"
id="TXMP0f874a86"
>The credit for alternative fuel vehicle refueling property has expired.
You can't claim this credit for alternative fuel vehicle refueling property
placed in service after 2014. However, a partner in a fiscal year partnership
or shareholder of a fiscal year S corporation may receive an alternative fuel
vehicle refueling property credit that must be reported on a 2015 return.
</div
></div
><a name="en_us_publink100036051"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink100036051</a
><div class="item"
><div class="itemhd"
><a name="TXMP127fa88a"
></a
>Alternative motor vehicle credit.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></div
><div class="p"
id="TXMP6f3d8b15"
>The alternative motor vehicle credit has expired for vehicles purchased
after 2014. However, if you purchased the vehicle before 2015, but placed it in
service during 2015, you may still be able to claim the credit for 2015. Don't
report vehicles purchased after 2014 on Form 8910 unless the credit is
extended.</div
></div
><a name="en_us_publink100036052"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink100036052</a
><div class="item"
><div class="itemhd"
><a name="TXMP62e00465"
></a
>Residential energy credit.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></div
><div class="p"
id="TXMP5bef438d"
>The nonbusiness energy property credit has expired. You can't claim this
credit for nonbusiness energy property placed in service after 2014. You may,
however, still be able to claim the residential energy efficient property
credit.</div
></div
><a name="en_us_publink100036053"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink100036053</a
><div class="item"
><div class="itemhd"
><a name="TXMP01457d79"
></a
>Plug-in electric drive motor vehicle credit.<a class="printpagenum"
title="Page number in
printed version"
>(p243)</a
></div
><div class="p"
id="TXMP40c6facf"
>The credit for qualified two- or three-wheeled plug-in electric vehicles
acquired after 2013 has
expired.</div
></div
><a name="en_us_publink100036054"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink100036054</a
><div class="item"
><div class="itemhd"
><a name="TXMP22d66a6b"
></a
>Health coverage tax credit.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></div
><div class="p"
id="TXMP0fcd8d5e"
>The
<a class="crossref"
href="../pub17/p17-189.htm#en_us_publink100036060"
id="en_us_publink100036092"
>health coverage tax credit</a
>, which expired at the end of 2013 has been reinstated. For 2015, if you
were an eligible trade adjustment assistance (TAA) recipient, alternative TAA
recipient, reemployment TAA recipient, Pension Benefit Guarantee pension payee,
or qualifying family member, you may be able to take the HCTC for health
insurance coverage purchased through a Health Insurance Marketplace.
Eligibility for the HCTC is generally the same as in 2013 with the following
changes.<ul
><li id="TXMP5380ea8c"
><a name="TXMP4930e9a2"
></a
>The HCTC is now an election. Once you make the election to take the
HCTC for a month, the election will apply to all subsequent months during your
tax year unless you no longer qualify to take the HCTC. See
<a class="crossref"
href="../pub17/p17-189.htm#en_us_publink100036069"
id="en_us_publink100036089"
><i
>How to take the credit</i
></a
> under
<a class="crossref"
href="../pub17/p17-189.htm#en_us_publink100036060"
id="en_us_publink100036090"
><i
>Health Coverage Tax Credit</i
></a
>, below.</li
><li id="TXMP27c020fb"
><a name="TXMP0881c926"
></a
>For 2015, you can take the HCTC for a qualified health plan purchased
through a Health Insurance Marketplace. This insurance coverage also qualifies
for the premium tax credit taken on Form 8962, Premium Tax Credit (PTC). You
can’t take both the HCTC and PTC for the same qualified health plan in
the same coverage month. For information on qualified health plans purchased
through a Health Insurance Marketplace and the premium tax credit, see the
Instructions for Form
8962.</li
></ul
></div
></div
><a name="en_us_publink1000177264"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000177264</a
><div class="p"
id="TXMP2577cba9"
>This chapter discusses the following nonrefundable credits.
<ul
><li id="TXMP3fe50dd9"
><a name="TXMP67802dde"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000272996"
id="en_us_publink1000310470"
>Adoption credit</a
>.</li
><li id="TXMP09348424"
><a name="TXMP153b9728"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174914"
id="en_us_publink1000310471"
>Alternative motor vehicle credit</a
>.</li
><li id="TXMP17fce2b7"
><a name="TXMP4686cdfd"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174923"
id="en_us_publink1000310472"
>Alternative fuel vehicle refueling property credit</a
>.</li
><li id="TXMP1a264e18"
><a name="TXMP04536a0a"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174929"
id="en_us_publink1000310473"
>Credit to holders of tax credit bonds</a
>.</li
><li id="TXMP462f595c"
><a name="TXMP15bf4dd2"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174933"
id="en_us_publink1000310474"
>Foreign tax credit</a
>.</li
><li id="TXMP66b6965b"
><a name="TXMP338070f0"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174939"
id="en_us_publink1000310475"
>Mortgage interest credit</a
>.</li
><li id="TXMP1c992f8e"
><a name="TXMP210fe66b"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174949"
id="en_us_publink1000310476"
>Nonrefundable credit for prior year minimum tax</a
>.</li
><li id="TXMP11842327"
><a name="TXMP6116c4d0"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000210768"
id="en_us_publink1000310477"
>Plug-in electric drive motor vehicle credit</a
>.</li
><li id="TXMP2bf583bd"
><a name="TXMP305eefdf"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174954"
id="en_us_publink1000310478"
>Residential energy credit</a
>.</li
><li id="TXMP179b834b"
><a name="TXMP6ad2f8f3"
></a
><a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174960"
id="en_us_publink1000310479"
>Retirement savings contributions credit</a
>.</li
></ul
></div
><div class="p"
id="TXMP617a8615"
>This chapter also discusses the following refundable credits.
<ul
><li id="TXMP47d7af16"
><a name="TXMP3e847aaa"
></a
><a class="crossref"
href="../pub17/p17-189.htm#en_us_publink1000174965"
id="en_us_publink1000310480"
>Credit for tax on undistributed capital gain</a
>.</li
><li id="TXMP530b5119"
><a name="TXMP0f5305ff"
></a
><a class="crossref"
href="../pub17/p17-189.htm#en_us_publink100036060"
id="en_us_publink100036082"
>Health coverage tax credit</a
>.</li
><li id="TXMP3c0b0ec3"
><a name="TXMP309a8195"
></a
><a class="crossref"
href="../pub17/p17-189.htm#en_us_publink1000174990"
id="en_us_publink1000310482"
>Credit for excess social security tax or railroad retirement tax
withheld</a
>.</li
></ul
></div
><div class="p"
id="TXMP26273736"
>Several other credits are discussed in other chapters in this publication.
<ul
><li id="TXMP09483802"
><a name="TXMP34196b90"
></a
>Child and dependent care credit (<a class="crossref"
href="../pub17/p17-166.htm#en_us_publink1000174322"
id="en_us_publink1000310827"
>chapter 32</a
>).</li
><li id="TXMP4370fd2b"
><a name="TXMP450aeac6"
></a
>Credit for the elderly or the disabled (<a class="crossref"
href="../pub17/p17-170.htm#en_us_publink1000174464"
id="en_us_publink1000310828"
>chapter 33</a
>).</li
><li id="TXMP1b19a9f1"
><a name="TXMP0aff4384"
></a
>Child tax credit (<a class="crossref"
href="../pub17/p17-172.htm#en_us_publink1000174526"
id="en_us_publink1000310829"
>chapter 34</a
>).</li
><li id="TXMP7b15928b"
><a name="TXMP170d8bfd"
></a
>Education credits (<a class="crossref"
href="../pub17/p17-177.htm#en_us_publink1000174558"
id="en_us_publink1000310830"
>chapter 35</a
>).</li
><li id="TXMP4a31baba"
><a name="TXMP6ca22c60"
></a
>Earned income credit (<a class="crossref"
href="../pub17/p17-179.htm#en_us_publink1000174655"
id="en_us_publink1000310485"
>chapter 36</a
>).</li
><li id="TXMP0c9162ac"
><a name="TXMP109e71a0"
></a
>Premium tax credit (<a class="crossref"
href="../pub17/p17-185.htm#en_us_publink100019155"
id="en_us_publink100036055"
>chapter 37</a
>).</li
></ul
></div
><a name="en_us_publink1000174903"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174903</a
><a name="TXMP10c6e9bc"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Nonrefundable credits.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-188.htm#TXMP23bb50f2"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/nonrefundablecredi_o_3d5d28d5.htm"
>Nonrefundable Credit</a
><a href="../../taxmap/pub17/p17-188.htm#TXMP23bb50f2"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP6eaae894"
>The first part of this chapter,
<i
>Nonrefundable Credits</i
>, covers ten credits that you subtract from your tax. These credits may
reduce your tax to zero. If these credits are more than your tax, the excess
isn't refunded to
you.</div
><a name="en_us_publink1000174904"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174904</a
><a name="TXMP3d3c1a5b"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Refundable credits.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-189.htm#TXMP2b32b4d8"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/refundablecredit_o_7a50b19b.htm"
>Refundable Credit</a
><a href="../../taxmap/pub17/p17-189.htm#TXMP2b32b4d8"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP649b9dd2"
>The second part of this chapter,
<i
>Refundable Credits</i
>, covers three credits that are treated as payments and are refundable to
you. These credits are added to the federal income tax withheld and any
estimated tax payments you made. If this total is more than your total tax, the
excess may be refunded to
you.</div
><br
><a name="TXMP0b514dd7"
></a
><a class="semipersistentid"
>taxmap/pub17/p17-188.htm#TXMP0b514dd7</a
><h4 id="TXMP0b514dd7"
>Useful items</h4
><p
>You may want to see:</p
><br
><div
><a name="TXMP5287262b"
></a
><b
>Publication</b
><br
> <b
><a class="tmloomAutolink"
href="../pubs/p502toc.htm"
>502</a
></b
> <i
>Medical and Dental Expenses</i
><br
> <b
><a class="tmloomAutolink"
href="../pubs/p514toc.htm"
>514</a
></b
> <i
>Foreign Tax Credit for
<br
>Individuals</i
><br
> <b
>530</b
> <i
>Tax Information for Homeowners</i
><br
> <b
>590-A</b
> <i
>Contributions to Individual Retirement Arrangements (IRAs)</i
><br
> <b
>590-B</b
> <i
>Distributions from Individual Retirement Arrangements (IRAs)</i
><br
></div
><div
><a name="TXMP3911afbc"
></a
><b
>Form (and Instructions)</b
><br
><b
> 1116:
</b
><i
>Foreign Tax Credit</i
><br
><b
> 2439:
</b
><i
>Notice to Shareholder of Undistributed Long-Term Capital Gains</i
><br
><b
> 5695:
</b
><i
>Residential Energy Credit</i
><br
><b
> 8396:
</b
><i
>Mortgage Interest Credit</i
><br
><b
> 8801:
</b
><i
>Credit For Prior Year Minimum Tax — Individuals, Estates, and
Trusts</i
><br
><b
> 8828:
</b
><i
>Recapture of Federal Mortgage Subsidy</i
><br
><b
> 8839:
</b
><i
>Qualified Adoption Expenses</i
><br
><b
> 8880:
</b
><i
>Credit for Qualified Retirement Savings Contributions</i
><br
><b
> 8885:
</b
><i
>Health Coverage Tax Credit</i
><br
><b
> 8910:
</b
><i
>Alternative Motor Vehicle Credit</i
><br
><b
> 8911:
</b
><i
>Alternative Fuel Vehicle Refueling Property Credit</i
><br
><b
> 8912:
</b
><i
>Credit to Holders of Tax Credit Bonds</i
><br
><b
> 8936:
</b
><i
>Qualified Plug-in Electric Drive Motor Vehicle Credit</i
><br
></div
><div class="p"
id="TXMP3fa73281"
></div
><a name="en_us_publink1000174999"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174999</a
><a name="TXMP23bb50f2"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h1
>Nonrefundable Credits<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h1
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-188.htm#TXMP10c6e9bc"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/nonrefundablecredi_o_3d5d28d5.htm"
>Nonrefundable Credit</a
><a href="../../taxmap/pub17/p17-188.htm#TXMP10c6e9bc"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP510a35a8"
>The credits discussed in this part of the chapter can reduce your tax.
However, if the total of these credits is more than your tax, the excess isn't
refunded to
you.</div
><a name="en_us_publink1000272996"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000272996</a
><a name="TXMP7de629ac"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Adoption Credit<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/taxtp/Tt600_15-004.htm#906"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/adoptioncredit_o_5ff26a88.htm"
>Adoption Credit</a
><a href="../../taxmap/pubs/p551-001.htm#TXMP7fc79d27"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP6ac0a9fb"
>You may be able to take a tax credit of up to $13,400 for qualified
expenses paid to adopt an eligible child. The credit may be allowed for the
adoption of a child with special needs even if you don't have any qualified
expenses.</div
><div class="p"
id="TXMP2676efaa"
>If your modified adjusted gross income (AGI) is more than $201,010, your
credit is reduced. If your modified AGI is $241,010 or more, you can't take the
credit.
</div
><a name="en_us_publink1000272997"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000272997</a
><a name="TXMP0c44018f"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Qualified adoption expenses.<a class="printpagenum"
title="Page number in printed version"
>(p243)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pubs/p529-002.htm#TXMP44a37999"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/adoptionexpenses_o_0b8b5195.htm"
>Adoption Expenses</a
><a href="../../taxmap/pub17/p17-154.htm#TXMP44a37999"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP3d3db8dd"
>Qualified adoption expenses are reasonable and necessary expenses directly
related to, and whose principal purpose is for, the legal adoption of an
eligible child. These expenses
include:<ul
><li id="TXMP4cdb2ccf"
><a name="TXMP0ca32231"
></a
>Adoption fees,
</li
><li id="TXMP1e484767"
><a name="TXMP7cf6cc83"
></a
>Court costs,</li
><li id="TXMP1d61af12"
><a name="TXMP5d19a1ec"
></a
>Attorney fees,</li
><li id="TXMP3a90c20c"
><a name="TXMP5a76fcff"
></a
>Travel expenses (including amounts spent for meals and lodging) while
away from home,
and</li
><li id="TXMP60e25462"
><a name="TXMP1b5e51d5"
></a
>Re-adoption expenses to adopt a foreign child.</li
></ul
></div
><a name="en_us_publink1000272998"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000272998</a
><a name="TXMP5ae2bff3"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><span
><b
>Nonqualified expenses.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></b
></span
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP2d8706ef"
>Qualified adoption expenses don't include expenses:
<ul
><li id="TXMP3035afaf"
><a name="TXMP65034906"
></a
>That violate state or federal law,</li
><li id="TXMP0d7b872d"
><a name="TXMP7de960da"
></a
>For carrying out any surrogate parenting arrangement,</li
><li id="TXMP72ab4a1e"
><a name="TXMP634da06f"
></a
>For the adoption of your spouse's child,</li
><li id="TXMP7b57ee33"
><a name="TXMP2faaff28"
></a
>For which you received funds under any federal, state, or local
program,</li
><li id="TXMP5dd61b96"
><a name="TXMP0a3e0852"
></a
>Allowed as a credit or deduction under any other federal income tax rule,
or</li
><li id="TXMP072dfa9e"
><a name="TXMP53d0eb85"
></a
>Paid or reimbursed by your employer or any other person or
organization.</li
></ul
></div
><a name="en_us_publink1000272999"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000272999</a
><a name="TXMP4d1586b3"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Eligible child.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/eligiblechild_o_707358dd.htm"
>Eligible Child</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP67ba1b6f"
>The term "eligible child" means any individual:
<ul
><li id="TXMP58969b8b"
><a name="TXMP5dca314b"
></a
>Under 18 years old, or</li
><li id="TXMP6f5d4079"
><a name="TXMP6e925820"
></a
>Physically or mentally incapable of caring for himself or
herself.</li
></ul
></div
><a name="en_us_publink1000273000"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000273000</a
><a name="TXMP52acb42f"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><span
><b
>Child with special needs.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></b
></span
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP7434a785"
>An eligible child is a child with special needs if all three of the
following apply.
<ol
><li id="TXMP6203c15d"
><a name="TXMP038bf0f1"
></a
>The child was a citizen or resident of the United States (including U.S.
possessions) at the time the adoption process
began.</li
><li id="TXMP74ff81ef"
><a name="TXMP49d4248e"
></a
>A state (including the District of Columbia) has determined that the
child can't or shouldn't be returned to his or her parents'
home.</li
><li id="TXMP6daec35f"
><a name="TXMP75e6348f"
></a
>The state has determined that the child won't be adopted unless
assistance is provided to the adoptive parents. Factors used by states to make
this determination
include:<ol
><li id="TXMP7adb461d"
><a name="TXMP500acaf6"
></a
>The child's ethnic background,</li
><li id="TXMP59cb745e"
><a name="TXMP344cd512"
></a
>The child's age,</li
><li id="TXMP1b3688d3"
><a name="TXMP0f5fd792"
></a
>Whether the child is a member of a minority or sibling group,
and</li
><li id="TXMP1a738cce"
><a name="TXMP199730f9"
></a
>Whether the child has a medical condition or a physical, mental, or
emotional
handicap.</li
></ol
></li
></ol
></div
><a name="en_us_publink1000273001"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000273001</a
><a name="TXMP0f465031"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>When to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP0963a1a0"
>Generally, until the adoption becomes final, you take the credit in the
year after your qualified expenses were paid or incurred. If the adoption
becomes final, you take the credit in the year your expenses were paid or
incurred. See the Instructions for Form 8839 for more specific information on
when to take the credit.
</div
><a name="en_us_publink1000273002"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000273002</a
><a name="TXMP43908560"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><span
><b
>Foreign child.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></b
></span
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP3d37d9e6"
>If the child isn't a U.S. citizen or resident at the time the adoption
process began, you can't take the credit unless the adoption becomes final. You
treat all adoption expenses paid or incurred in years before the adoption
becomes final as paid or incurred in the year it becomes
final.</div
><a name="en_us_publink1000273007"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000273007</a
><a name="TXMP118322ea"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP55043fa0"
>Figure your 2015 nonrefundable credit and any carryforward to 2016 on Form
8839 and attach it to your Form 1040. Include the credit in your total for Form
1040, line 54. Check box c and enter "8839" on the line next to that
box.</div
><a name="en_us_publink1000273008"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000273008</a
><a name="TXMP4f14bb18"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP1b6b2e5f"
>For more information, see the Instructions for Form 8839.</div
><a name="en_us_publink1000174914"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174914</a
><a name="TXMP171f87b4"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Alternative Motor Vehicle Credit<a class="printpagenum"
title="Page number in printed
version"
>(p244)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-188.htm#TXMP431bb066"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/alternativemotorve_o_09d06629.htm"
>Alternative Motor Vehicle Credit</a
><a href="../../taxmap/pub17/p17-188.htm#TXMP431bb066"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP25e47180"
>An alternative motor vehicle is a vehicle with at least four wheels that
qualifies as a qualified fuel cell vehicle. You may be able to take this credit
if you are the owner of a qualified fuel cell vehicle and placed it in service
in
2015.</div
><a id="en_us_publink100036056"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="iconpara"
><tbody
><tr
><td class="iconcell"
valign="top"
><img alt="EIC"
src="../graphics/caution.gif"
></td
><td valign="top"
><div class="p"
id="TXMP2f0f8679"
>The alternative motor vehicle credit has expired for vehicles purchased
after 2014. However, if you purchased the vehicle before 2015, but placed it in
service during 2015, you may still be able to claim the credit for 2015. At the
time these instructions went to print, Congress had not enacted legislation on
expired provisions. To find out if legislation has been enacted, go to
<a href="http://www.irs.gov/pub17";
name="Pub 17 on IRS.gov"
title="Pub 17 on IRS.gov"
>www.irs.gov/pub17</a
>.</div
></td
></tr
></tbody
></table
><a name="en_us_publink100036057"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink100036057</a
><a name="TXMP431bb066"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Qualified fuel cell vehicle.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-188.htm#TXMP171f87b4"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/alternativemotorve_o_09d06629.htm"
>Alternative Motor Vehicle Credit</a
><a href="../../taxmap/pub17/p17-188.htm#TXMP171f87b4"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP26d17847"
>A qualified fuel cell vehicle is a new vehicle propelled by power derived
from one or more cells that convert chemical energy directly into electricity
by combining oxygen with hydrogen fuel, and that meets certain additional
requirements.</div
><a name="en_us_publink1000174916"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174916</a
><a name="TXMP4a77b5cf"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Amount of credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP7f860435"
>Generally, you can rely on the manufacturer's certification to the IRS that
a specific make, model, and model year vehicle qualifies for the credit and the
amount of the credit for which it qualifies. In the case of a foreign
manufacturer, you generally can rely on its domestic distributor's
certification to the
IRS.</div
><div class="p"
id="TXMP0665771f"
>Ordinarily the amount of the credit is 100% of the manufacturer's (or
domestic distributor's) certification to the IRS of the maximum credit
allowable.</div
><a name="en_us_publink1000174921"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174921</a
><a name="TXMP773230e3"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP16dd2fce"
>To take the credit, you must complete Form 8910 and attach it to your Form
1040. Include the credit in your total for Form 1040, line 54. Check box c and
enter "8910" on the line next to that
box.</div
><a name="en_us_publink1000174922"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174922</a
><a name="TXMP4ba362cd"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP33b7ea81"
>For more information on the credit, see the Instructions for Form
8910.</div
><a name="en_us_publink1000174923"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174923</a
><a name="TXMP55b5d300"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Alternative Fuel Vehicle Refueling Property Credit<a
class="printpagenum"
title="Page number
in printed version"
>(p244)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/alternativefuelveh_o_6d606725.htm"
>Alternative Fuel Vehicle Refueling Property Credit</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP5f58f1fa"
>The credit for alternative fuel vehicle refueling property has expired. You
can't claim this credit for alternative fuel vehicle refueling property placed
in service after 2014. However, a partner in a fiscal year partnership or
shareholder of a fiscal year S corporation may receive an alternative fuel
vehicle refueling property credit that must be reported on a 2015
return.</div
><a name="en_us_publink1000174924"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174924</a
><a name="TXMP7b4a18ac"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Qualified alternative fuel vehicle refueling property.<a
class="printpagenum"
title="Page
number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/qualifiedalternati_o_0c9c2064.htm"
>Qualified Alternative Fuel Vehicle Refueling Property</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP666d81aa"
>Qualified alternative fuel vehicle refueling property is any property
(other than a building or its structural components) used to store or dispense
alternative fuel into the fuel tank of a motor vehicle propelled by the fuel,
but only if the storage or dispensing is at the point where the fuel is
delivered into that
tank.</div
><div class="p"
id="TXMP74fd911f"
>An alternative fuel is a fuel at least 85% of the volume of which consists
of
hydrogen.</div
><a id="en_us_publink100036058"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="iconpara"
><tbody
><tr
><td class="iconcell"
valign="top"
><img alt="EIC"
src="../graphics/caution.gif"
></td
><td valign="top"
><div class="p"
id="TXMP18a43a16"
>The credit has expired for alternative fuel vehicle refueling property
placed in service after 2014. At the time this publication went to print,
Congress had not enacted legislation on expired provisions. To find out if
legislation has been enacted, go to
<a href="http://www.irs.gov/pub17";
name="Pub 17 page on IRS.gov"
title="Pub 17 page on IRS.gov"
>www.irs.gov/pub17</a
>.</div
></td
></tr
></tbody
></table
><a name="en_us_publink1000174926"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174926</a
><a name="TXMP3f901333"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Amount of the credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP1ddcb60d"
>For business use property, the credit is generally the smaller of 30% of
the property's cost or
$30,000.</div
><a name="en_us_publink1000174927"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174927</a
><a name="TXMP057978a8"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP537eb4d0"
>Recipients of these credits that are partnerships or S corporations must
report these amounts on line 8 of Form 8911. See Form 8911 and its instructions
for more
information.</div
><a name="en_us_publink1000174928"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174928</a
><a name="TXMP52b8538c"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP2aacdbc0"
>For more information on the credit, see the Instructions for Form
8911.</div
><a name="en_us_publink1000174929"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174929</a
><a name="TXMP3a63c664"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Credit to Holders of Tax Credit Bonds<a class="printpagenum"
title="Page number in printed
version"
>(p244)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/credittoholdersoft_o_659916f7.htm"
>Credit to Holders of Tax Credit Bonds</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP3b89917b"
>Tax credit bonds are bonds in which the holder receives a tax credit in
lieu of some or all of the interest on the
bond.</div
><div class="p"
id="TXMP4d606645"
>You may be able to take a credit if you are a holder of one of the following
bonds.<ul
><li id="TXMP2c145fe2"
><a name="TXMP162cd2d9"
></a
>Clean renewable energy bonds (issued before 2010).</li
><li id="TXMP189188db"
><a name="TXMP243b7d4b"
></a
>New clean renewable energy bonds.</li
><li id="TXMP6b285b16"
><a name="TXMP37700ff2"
></a
>Qualified energy conservation bonds.</li
><li id="TXMP004027b7"
><a name="TXMP5c187351"
></a
>Qualified school construction bonds.</li
><li id="TXMP085e16ad"
><a name="TXMP490696a8"
></a
>Qualified zone academy bonds.</li
><li id="TXMP6a14985d"
><a name="TXMP24ad5be6"
></a
>Build America bonds.</li
></ul
></div
><div class="p"
id="TXMP303e172a"
>In some instances, an issuer may elect to receive a credit for interest
paid on the bond. If the issuer makes this election, you can't also claim a
credit.</div
><a name="en_us_publink1000174930"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174930</a
><a name="TXMP489b27b8"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Interest income.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/faqs/faq_04-001.htm#TXMP391551eb"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/interestincome_o_0ca9ba9c.htm"
>Interest Income</a
><a href="../../taxmap/taxtp/Tt700_15-005.htm#917"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP63e88579"
>The amount of any tax credit allowed (figured before applying tax liability
limits) must be included as interest income on your tax
return.</div
><a name="en_us_publink1000174931"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174931</a
><a name="TXMP2f513db6"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP58767024"
>Complete Form 8912 and attach it to your Form 1040. Include the credit in
your total for Form 1040, line 54. Check box c and enter "8912" on the line
next to that
box.</div
><a name="en_us_publink1000174932"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174932</a
><a name="TXMP17d8d1d8"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP43a7449f"
>For more information, see the Instructions for Form 8912.</div
><a name="en_us_publink1000174933"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174933</a
><a name="TXMP47f6b4b0"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Foreign Tax Credit<a class="printpagenum"
title="Page number in printed version"
>(p244)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pubs/p54-020.htm#TXMP435bc053"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/foreigntaxcreditft_o_67d75a0c.htm"
>Foreign Tax Credit (FTC)</a
><a href="../../taxmap/pubs/p514-004.htm#TXMP70a58d68"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP3f8e7b49"
>You generally can choose to take income taxes you paid or accrued during
the year to a foreign country or U.S. possession as a credit against your U.S.
income tax. Or, you can deduct them as an itemized deduction (see
<a class="crossref"
href="../pub17/p17-113.htm#en_us_publink1000173134"
id="en_us_publink1000174934"
>chapter 22</a
>).
</div
><div class="p"
id="TXMP40506c5a"
>You can't take a credit (or deduction) for foreign income taxes paid on
income that you exclude from U.S. tax under any of the
following.<ol
><li id="TXMP43bd5877"
><a name="TXMP54300d3c"
></a
>Foreign earned income exclusion.</li
><li id="TXMP29e6a14d"
><a name="TXMP12df8ed6"
></a
>Foreign housing exclusion.</li
><li id="TXMP0cbf077b"
><a name="TXMP0efb6d96"
></a
>Income from Puerto Rico exempt from U.S. tax.</li
><li id="TXMP1853a86c"
><a name="TXMP44ae7bad"
></a
>Possession exclusion.</li
></ol
></div
><a name="en_us_publink1000174935"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174935</a
><a name="TXMP0cc7a435"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Limit on the credit.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP4c492901"
>Unless you can elect not to file Form 1116 (see
<a class="crossref"
href="../pub17/p17-188.htm#en_us_publink1000174938"
id="en_us_publink1000174936"
><i
>Exception</i
></a
>), your foreign tax credit can't be more than your U.S. tax liability
(line 47), multiplied by a fraction. The numerator of the fraction is your
taxable income from sources outside the United States. The denominator is your
total taxable income from U.S. and foreign sources. See Pub.
<a class="tmloomAutolink"
href="../pubs/p514toc.htm"
>514</a
> for more information.
</div
><a name="en_us_publink1000174937"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174937</a
><a name="TXMP46cc5fb9"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP34ed2328"
>Complete Form 1116 and attach it to your Form 1040. Enter the credit on
Form 1040, line 48.
</div
><a name="en_us_publink1000174938"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174938</a
><a name="TXMP2832beca"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><span
><b
>Exception.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></b
></span
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP7c8b9a5f"
>You don't have to complete Form 1116 to take the credit if all of the
following apply.
<ol
><li id="TXMP135ef399"
><a name="TXMP4dc88003"
></a
>All of your gross foreign source income was from interest and dividends
and all of that income and the foreign tax paid on it were reported to you on
Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute
statement).</li
><li id="TXMP5bd3f247"
><a name="TXMP2d43505b"
></a
>You held the stock or bonds on which the dividends and interest were
paid for at least 16 days and weren't obligated to pay these amounts to someone
else.</li
><li id="TXMP2b836615"
><a name="TXMP509b4022"
></a
>You aren't filing Form 4563 or excluding income from sources within
Puerto
Rico.</li
><li id="TXMP7edf82a9"
><a name="TXMP418d78db"
></a
>The total of your foreign taxes wasn't more than $300 (not more than
$600 if married filing
jointly).</li
><li id="TXMP4482b2c0"
><a name="TXMP22ef470d"
></a
>All of your foreign taxes were:<ol
><li id="TXMP243d316d"
><a name="TXMP766308ef"
></a
>Legally owed and not eligible for a refund or reduced tax rate under a
tax treaty,
and</li
><li id="TXMP3bc969c5"
><a name="TXMP382dd5f2"
></a
>Paid to countries that are recognized by the United States and don't
support
terrorism.</li
></ol
></li
></ol
></div
><a name="en_us_publink1000260891"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000260891</a
><a name="TXMP5bdb4d15"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP2d953abd"
>For more information on the credit and these requirements, see the
Instructions for Form
1116.</div
><a name="en_us_publink1000174939"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174939</a
><a name="TXMP52f4b1ea"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Mortgage Interest Credit<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pubs/p530-001.htm#TXMP52f4b1ea"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/mortgageinterestcr_o_7fdd99ee.htm"
>Mortgage Interest Credit</a
><a href="../../taxmap/faqs/faq_03-006.htm#TXMP0c4e51fe"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP31836252"
>The mortgage interest credit is intended to help lower-income individuals
own a home. If you qualify, you can take the credit each year for part of the
home mortgage interest you pay.
</div
><a name="en_us_publink1000174940"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174940</a
><a name="TXMP08cb83f7"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Who qualifies.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/whoqualifies_o_4ebd7489.htm"
>Who Qualifies</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP0f20a3b5"
>You may be eligible for the credit if you were issued a qualified Mortgage
Credit Certificate (MCC) from your state or local government. Generally, an MCC
is issued only in connection with a new mortgage for the purchase of your main
home.</div
><a name="en_us_publink1000174941"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174941</a
><a name="TXMP4ad0e0b0"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Amount of credit.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP04c3b687"
>Figure your credit on Form 8396. If your mortgage loan amount is equal to
(or smaller than) the certified indebtedness (loan) amount shown on your MCC,
enter on Form 8396, line 1, all the interest you paid on your mortgage during
the
year.</div
><div class="p"
id="TXMP0f121cd4"
>If your mortgage loan amount is larger than the certified indebtedness
amount shown on your MCC, you can figure the credit on only part of the
interest you paid. To find the amount to enter on line 1, multiply the total
interest you paid during the year on your mortgage by the following fraction.
</div
><div class="p"
id="TXMP106d0668"
><table border="0"
cellpadding="5"
cellspacing="0"
id="TXMRaddf2a30"
summary="This table is the verbal configuration of the fraction
used in this discussion."
><colgroup
><col
><col
><col
></colgroup
><tbody
><tr valign="bottom"
><td align="center"
style="border-right-width:0px;border-bottom-width:0px; "
valign="bottom"
> </td
><td align="center"
style="border-right-width:0px;border-bottom:1px solid #c7c7c7; "
valign="bottom"
>Certified indebtedness amount on your MCC</td
><td align="center"
style="border-right-width:0px;border-bottom-width:0px; "
valign="bottom"
> </td
></tr
><tr valign="top"
><td align="center"
style="border-right-width:0px;"
valign="top"
> </td
><td align="center"
style="border-right-width:0px;"
valign="top"
>Original amount of your mortgage</td
><td align="center"
style="border-right-width:0px;"
valign="top"
> </td
></tr
></tbody
></table
></div
><a name="en_us_publink1000174943"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174943</a
><a name="TXMP29e78339"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Limit based on credit rate.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP1ed3af42"
>If the certificate credit rate is more than 20%, the credit you are allowed
can't be more than $2,000. If two or more persons (other than a married couple
filing a joint return) hold an interest in the home to which the MCC relates,
this $2,000 limit must be divided based on the interest held by each person.
See Pub.
<a class="tmloomAutolink"
href="../pubs/p530toc.htm"
>530</a
> for more information.</div
><a name="en_us_publink1000174944"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174944</a
><a name="TXMP166fc05d"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Carryforward.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pubs/p530-001.htm#TXMP0c6568d7"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/carryforward_o_3a854336.htm"
>Carryforward</a
><a href="../../taxmap/pubs/p530-001.htm#TXMP0c6568d7"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP099daf12"
>Your credit (after applying the limit based on the credit rate) is also
subject to a limit based on your tax that is figured using Form 8396. If your
allowable credit is reduced because of this tax liability limit, you can carry
forward the unused portion of the credit to the next 3 years or until used,
whichever comes first.
</div
><div class="p"
id="TXMP76ce89bc"
>If you are subject to the $2,000 limit because your certificate credit rate
is more than 20%, you can't carry forward any amount more than $2,000 (or your
share of the $2,000 if you must divide the
credit).</div
><a name="en_us_publink1000174945"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174945</a
><a name="TXMP348bc0c9"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP2df88e4f"
>Figure your 2015 credit and any carryforward to 2016 on Form 8396, and
attach it to your Form 1040. Be sure to include any credit carryforward from
2012, 2013, and 2014.
</div
><div class="p"
id="TXMP3730d45a"
>Include the credit in your total for Form 1040, line 54. Check box c and
enter "8396" on the line next to that
box.</div
><a name="en_us_publink1000174946"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174946</a
><a name="TXMP596b09b6"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Reduced home mortgage interest deduction.<a class="printpagenum"
title="Page number in
printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/faqs/faq_03-006.htm#TXMP3d5baa7a"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/homemortgageintere_o_0b5cad44.htm"
>Home Mortgage Interest Deduction, Limits</a
><a href="../../taxmap/pubs/p936-001.htm#TXMP6d3ab6c7"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP4789a888"
>If you itemize your deductions on Schedule A (Form 1040), you must reduce
your home mortgage interest deduction by the amount of the mortgage interest
credit shown on Form 8396, line 3. You must do this even if part of that amount
is to be carried forward to 2016. For more information about the home mortgage
interest deduction, see
<a class="crossref"
href="../pub17/p17-120.htm#en_us_publink1000173217"
id="en_us_publink1000174947"
>chapter 23</a
>.
</div
><a name="en_us_publink1000174948"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174948</a
><a name="TXMP774c054d"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Recapture of federal mortgage subsidy.<a class="printpagenum"
title="Page number in printed
version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-087.htm#TXMP2d75d483"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/recapturingpayingb_o_5bcd9f07.htm"
>Recapturing (Paying Back) a Federal Mortgage Subsidy</a
><a href="../../taxmap/pub17/p17-087.htm#TXMP2d75d483"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP5842b0f9"
>If you received an MCC with your mortgage loan, you may have to recapture
(pay back) all or part of the benefit you received from that program. The
recapture may be required if you sell or dispose of your home at a gain during
the first 9 years after the date you closed your mortgage loan. See the
Instructions for Form 8828 and
<a class="crossref"
href="../pub17/p17-081.htm#en_us_publink1000172366"
id="en_us_publink1000252333"
>chapter 15</a
> for more information.
</div
><a name="en_us_publink1000260892"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000260892</a
><a name="TXMP7e0b9d4e"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP0443fcdb"
>For more information on the credit, see the Instructions for Form
8396.</div
><a name="en_us_publink1000174949"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174949</a
><a name="TXMP7cb13148"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Nonrefundable Credit for Prior Year Minimum Tax<a class="printpagenum"
title="Page number in
printed version"
>(p245)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/nonrefundablecredi_o_20962116.htm"
>Nonrefundable Credit for Prior Year Minimum Tax</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP6e5f461e"
>The tax laws give special treatment to some kinds of income and allow
special deductions and credits for some kinds of expenses. If you benefit from
these laws, you may have to pay at least a minimum amount of tax in addition to
any other tax on these items. This is called the alternative minimum tax.
</div
><div class="p"
id="TXMP74f91f39"
>The special treatment of some items of income and expenses only allows you
to postpone paying tax until a later year. If in prior years you paid
alternative minimum tax because of these tax postponement items, you may be
able to take a credit for prior year minimum tax against your current year's
regular tax.
</div
><div class="p"
id="TXMP2e0f1fda"
>You may be able to take a credit against your regular tax if for 2014 you
had:
<ul
><li id="TXMP575a2381"
><a name="TXMP482887f8"
></a
>An alternative minimum tax liability and adjustments or preferences
other than exclusion
items,</li
><li id="TXMP25a271db"
><a name="TXMP23d86638"
></a
>A minimum tax credit that you are carrying forward to 2015,
or</li
><li id="TXMP49034817"
><a name="TXMP57766c0b"
></a
>An unallowed qualified electric vehicle credit.</li
></ul
></div
><a name="en_us_publink1000174952"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174952</a
><a name="TXMP2e62dd37"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP28fa2c2f"
>Figure your 2015 nonrefundable credit (if any), and any carryforward to
2016 on Form 8801, and attach it to your Form 1040. Include the credit in your
total for Form 1040, line 54, and check box b. You can carry forward any unused
credit for prior year minimum tax to later years until it is completely used.
</div
><a name="en_us_publink1000174953"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174953</a
><a name="TXMP166548fb"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP6c2d296e"
>For more information on the credit, see the Instructions for Form
8801.</div
><a name="en_us_publink1000210768"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000210768</a
><a name="TXMP51731a8b"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Plug-in Electric Drive Motor Vehicle Credit<a class="printpagenum"
title="Page number in
printed version"
>(p245)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-188.htm#TXMP6f15b6f1"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/creditforqualified_o_493deda0.htm"
>Qualified Plug-in Electric Drive Motor Vehicle</a
><a href="../../taxmap/pubs/p946-032.htm#TXMP62fd3718"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP26747866"
>You may be able to take this credit if you placed in service for business
or personal use a qualified plug-in electric drive motor vehicle in 2015 and
you meet some other requirements.
</div
><a name="en_us_publink1000296807"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000296807</a
><a name="TXMP6f15b6f1"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Qualified plug-in electric drive motor vehicle.<a class="printpagenum"
title="Page number in
printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pubs/p946-032.htm#TXMP62fd3718"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/creditforqualified_o_493deda0.htm"
>Qualified Plug-in Electric Drive Motor Vehicle</a
><a href="../../taxmap/pub17/p17-188.htm#TXMP51731a8b"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP1a3ab6a9"
>This is a new vehicle with at least four wheels that:<ul
><li id="TXMP09dd9d85"
><a name="TXMP364719de"
></a
>Is propelled to a significant extent by an electric motor that draws
electricity from a battery that has a capacity of not less than 4 kilowatt
hours and is capable of being recharged from an external source of electricity,
and
</li
><li id="TXMP34537cc8"
><a name="TXMP4d00a97c"
></a
>Has a gross vehicle weight of less than 14,000 pounds.</li
></ul
></div
><a name="en_us_publink1000296897"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000296897</a
><a name="TXMP6ded377d"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Certification and other requirements.
<a class="printpagenum"
title="Page number in printed version"
>(p245)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/certificationandot_o_33afbd59.htm"
>Certification and Other Requirements</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP666faa13"
>Generally, you can rely on the manufacturer's (or, in the case of a foreign
manufacturer, its domestic distributor's) certification to the IRS that a
specific make, model, and model year vehicle qualifies for the credit and, if
applicable, the amount of the credit for which it qualifies. However, if the
IRS publishes an announcement that the certification for any specific make,
model, and model year vehicle has been withdrawn, you can't rely on the
certification for such a vehicle purchased after the date of publication of the
withdrawal
announcement.</div
><div class="p"
id="TXMP321d5c30"
>The following requirements must also be met to qualify for the
credit.<ul
><li id="TXMP24b3c60a"
><a name="TXMP13da9712"
></a
>You are the owner of the vehicle. If the vehicle is leased, only the
lessor, and not the lessee, is entitled to the
credit.</li
><li id="TXMP00a0c8ca"
><a name="TXMP7b1ccd7d"
></a
>You placed the vehicle in service during 2015.</li
><li id="TXMP3a1e2bd4"
><a name="TXMP0cc59f61"
></a
>The vehicle is manufactured primarily for use on public streets, roads,
and
highways.</li
><li id="TXMP2940141d"
><a name="TXMP37353001"
></a
>The original use of the vehicle began with you.</li
><li id="TXMP2f7cea0d"
><a name="TXMP5464cc3a"
></a
>You acquired the vehicle for your use or to lease to others, and not for
resale.
</li
><li id="TXMP290cf29e"
><a name="TXMP3d38fc2f"
></a
>You use the vehicle primarily in the United States.</li
></ul
></div
><a name="en_us_publink1000210771"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000210771</a
><a name="TXMP09cf6099"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP2253d317"
>To take the credit, you must complete Form 8936 and attach it to your Form
1040. Include the credit in your total for Form 1040, line 54. Check box c and
enter "8936" on the line next to that
box.</div
><a name="en_us_publink1000260893"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000260893</a
><a name="TXMP3e4a3b2e"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP66699969"
>For more information on the credit, see the Instructions for Form
8936.</div
><a name="en_us_publink1000174954"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174954</a
><a name="TXMP795e7b69"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Residential Energy Credit<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/residentialenergyc_o_03d354a4.htm"
>Residential Energy Credit</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP37d9580a"
>You may be able to take the residential energy efficient property credit if
you made energy saving improvements to your home located in the United States
in 2015.
</div
><div class="p"
id="TXMP666c1320"
>If you are a member of a condominium management association for a
condominium you own or a tenant-stockholder in a cooperative housing
corporation, you are treated as having paid your proportionate share of any
costs of the association or
corporation.</div
><a name="en_us_publink1000209301"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000209301</a
><a name="TXMP5827e7e9"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Residential energy efficient property credit.<a class="printpagenum"
title="Page number in
printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrnone"
><a href="../../taxmap/ts0/residentialenergye_o_0995f5c2.htm"
>Residential Energy Efficient Property Credit</a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP0430bfd8"
>You may be able to take a credit of 30% of your costs of qualified solar
electric property, solar water heating property, fuel cell property, small wind
energy property, and geothermal heat pump property. The credit amount for costs
paid for qualified fuel cell property is limited to $500 for each one-half
kilowatt of capacity of the
property.</div
><a id="en_us_publink100036059"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="iconpara"
><tbody
><tr
><td class="iconcell"
valign="top"
><img alt="EIC"
src="../graphics/caution.gif"
></td
><td valign="top"
><div class="p"
id="TXMP65c3b02f"
>At the time this publication was prepared for printing, Congress was
considering legislation that would extend the nonbusiness energy property
credit, which expired at the end of 2014. To see if the legislation was
enacted, go to
<a href="http://www.irs.gov/pub17";
name="Pub 17 page on IRS.gov"
title="Pub 17 page on IRS.gov"
>www.irs.gov/pub17</a
>.</div
></td
></tr
></tbody
></table
><a name="en_us_publink1000174957"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174957</a
><a name="TXMP779028fb"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Basis reduction.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pubs/p908-007.htm#TXMP15e9ee8d"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/basisreduction_o_32401072.htm"
>Basis Reduction</a
><a href="../../taxmap/pubs/p908-007.htm#TXMP15e9ee8d"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP0cdef9c9"
>You must reduce the basis of your home by the amount of any credit
allowed.</div
><a name="en_us_publink1000174958"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174958</a
><a name="TXMP2a3cc730"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP0738fb4a"
>Complete Form 5695 and attach it to your Form 1040. Enter the credit on
Form 1040, line
53.</div
><a name="en_us_publink1000174959"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174959</a
><a name="TXMP47fcc624"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP1fdf6465"
>For more information on the credit, see the Instructions for Form
5695.</div
><a name="en_us_publink1000174960"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174960</a
><a name="TXMP04232c9b"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h2
>Retirement Savings Contributions Credit (Saver's Credit)<a
class="printpagenum"
title="Page
number in printed version"
>(p246)</a
></h2
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/taxtp/Tt600_15-006.htm#955"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/retirementsavingsc_o_4a194e9e.htm"
>Retirement Savings Contributions Credit (Saver's Credit)</a
><a href="../../taxmap/pubs/p590a-015.htm#TXMP339b3f94"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP1a7b3cae"
>You may be able to take this credit if you, or your spouse if filing
jointly,
made:<ul
><li id="TXMP40b8a20a"
><a name="TXMP1920b71b"
></a
>Contributions (other than rollover contributions) to a traditional or
Roth
IRA,</li
><li id="TXMP4bba2e0e"
><a name="TXMP76918b6d"
></a
>Elective deferrals to a 401(k) or 403(b) plan (including designated Roth
contributions) or to a governmental 457, SEP, or SIMPLE
plan,</li
><li id="TXMP7e2acc73"
><a name="TXMP35d10d65"
></a
>Voluntary employee contributions to a qualified retirement plan
(including the federal Thrift Savings Plan),
or</li
><li id="TXMP4b4dbcc8"
><a name="TXMP77ad02a6"
></a
>Contributions to a 501(c)(18)(D) plan.</li
></ul
>
</div
><div class="p"
id="TXMP6409e58b"
>However, you can't take the credit if either of the following
applies.<ol
><li id="TXMP2cc3b393"
><a name="TXMP4b172713"
></a
>The amount on Form 1040, line 38, or Form 1040A, line 22, is more than
$30,500 ($45,750 if head of household; $61,000 if married filing
jointly).</li
><li id="TXMP569ff056"
><a name="TXMP501659a4"
></a
>The person(s) who made the qualified contribution or elective deferral:
(a) was born after January 1, 1998, (b) is claimed as a dependent on someone
else's 2015 tax return, or (c) was a student (defined
next).</li
></ol
></div
><a name="en_us_publink1000174961"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174961</a
><a name="TXMP169c50cd"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>Student.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
><div class="arrboth"
><a href="../../taxmap/pub17/p17-181.htm#TXMP121c2eeb"
><img alt="previous topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/leftarr.gif"
title="Previous Topic Occurrence"
width="12"
> </a
><a href="../../taxmap/ts0/student_o_7799aed7.htm"
>Student</a
><a href="../../taxmap/taxtp/Tt450_15-006.htm#872"
> <img alt="next topic occurrence"
border="0"
height="9"
src="../../taxmap/graphics/rightarr.gif"
title="Next Topic Occurrence"
width="12"
></a
></div
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP5ff73292"
>You were a student if during any part of five calendar months of 2015
you:<ul
><li id="TXMP5d889d73"
><a name="TXMP550e6baf"
></a
>Were enrolled as a full-time student at a school, or</li
><li id="TXMP7cca4c99"
><a name="TXMP0c09bf2e"
></a
>Took a full-time, on-farm training course given by a school or a state,
county, or local government
agency.</li
></ul
></div
><a name="en_us_publink1000174962"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174962</a
><a name="TXMP0905a63d"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><span
><b
>School.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></b
></span
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP3cea5b01"
>A school includes a technical, trade, or mechanical school. It doesn't
include an on-the-job training course, correspondence school, or school
offering courses only through the
Internet.</div
><a name="en_us_publink1000174963"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000174963</a
><a name="TXMP2b1656f4"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>How to take the credit.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP67ce0d0f"
>Figure the credit on Form 8880. Enter the credit on your Form 1040, line
51, or your Form 1040A, line 34, and attach Form 8880 to your
return.</div
><a name="en_us_publink1000260895"
></a
><a class="persistentid"
>taxmap/pub17/p17-188.htm#en_us_publink1000260895</a
><a name="TXMP2306ebd4"
></a
><table border="0"
cellpadding="0"
cellspacing="0"
class="headertbl"
><tbody
><tr
><td class="header"
><h4
>More information.<a class="printpagenum"
title="Page number in printed version"
>(p246)</a
></h4
><img alt="rule"
class="grayrule"
src="../graphics/grayrl.gif"
></td
><td class="graybg"
><div class="small"
></div
></td
></tr
></tbody
></table
><div class="p"
id="TXMP7b254995"
>For more information on the credit, see the Instructions for Form
8880.</div
>
<table border="0"
cellpadding="0"
cellspacing="0"
class="navbarbot"
><tbody
><tr
><td align="center"
height="18"
width="100%"
>
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href="../../taxmap/pub17/p17-187.htm"
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profile for Python version 2.7.12.final.0
Linux babs 4.4.0-36-generic #55-Ubuntu SMP Thu Aug 11 18:01:55 UTC 2016 x86_64
Ubuntu 16.04.1 LTS \n \l
Thu Sep 1 15:45:41 2016 /tmp/profile-18760
40004 function calls in 2.996 seconds
Ordered by: internal time
ncalls tottime percall cumtime percall filename:lineno(function)
10000 2.964 0.000 2.964 0.000 {method 'sub' of
'_sre.SRE_Pattern' objects}
10000 0.016 0.000 0.017 0.000
/usr/lib/python2.7/re.py:230(_compile)
10000 0.011 0.000 2.992 0.000 /usr/lib/python2.7/re.py:148(sub)
1 0.005 0.005 2.996 2.996 ./test.py:174(test)
10000 0.001 0.000 0.001 0.000 {isinstance}
1 0.000 0.000 0.000 0.000 {range}
1 0.000 0.000 2.996 2.996 <string>:1(<module>)
1 0.000 0.000 0.000 0.000 {method 'disable' of
'_lsprof.Profiler' objects}
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