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Index
01. Cover Page
02. Overview
03. Modified Credit
04. Definition
05. Qualifiers
06. Income Limits
07. The Home
08. 3 Year Residency
09. Other Provisions
10. Where Can I Claim
11. Conclusion
12. Caveat
When Can You Claim the Credit?
It can be claimed on your 2008 Tax Return (to be filed by April 15, 2009), an amended 2008 Tax Return, or your 2009 Tax Return.