1。在你1040表12项表P的，不过有的公司压根在1040上面就没有报

3。不可以

4.补充一点，不是每个人都可以claim这个credit，according to IRA：

$52,000 if your filing status is married filing jointly, staff, course of study, and regularly enrolled body of

$39,000 if your filing status is head of household, or students in attendance, or a state, county, or local
government.

$26,000 if your filing status is single, married filing
separately, or qualifying widow(er).

并且必须满足

1. You were born before January 2, 1990. They also include voluntary after-tax employee contribu2.
You are not a full-time student (explained later). tions to a tax-qualified retirement plan or section 403(b)
3. No one else, such as your parent(s), claims an exemption
for you on their tax return.

你如果都有钱买房子了，估计你也没有可能两个人收入低于52k，或者你一个人收入低于26k