Prior to tax year 2022, if you are amending, you are locked into the original election that you made when you initially claimed the credit for that year. If no previous claim was made then you are forced to take the gross credit and will have to add that back to your income to recompute your tax liability.
Beginning tax year 2022, if your gross credit, exceeds 10% of your qualified expenses, then you will want to elect to take the 280c reduced credit. However, if it is not over 10% you can take the gross credit without any add-back.
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