Line 17 is for tax credits related to the children that you allocated on line 16. If there are none, that's "0" for both of you. If you're eligible for child care credits, the person who you decided would take that exemption (in Question 16) takes the credits for that child or children. If one or both of you qualify to take the American Opportunity Credit for education expenses paid in 2009, each of you would enter your own credit on that line 17, as well. |