Client has two credits. One from a partnership that he got a K-1 showing the amount of credit, and a patronage dividend 1099 on line 10 giving a agri bio diesel credit. I have filled out the 8864, and it has flowed to the 3800, but under some circumstances it says to include the credit as income. I don't think it when it's a distributed type of credit, like K-1, and patr dividend, but I'm not sure. Any experts out there, or I'd just take someone who has done it before and tell me what they did.
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