To claim this credit, attach a copy of the receipt (stating the type of child restraint system purchased) to your return. If you choose to e-file your return, you can attach an electronic receipt or a scan of a physical receipt. The credit is worth $25 no matter how many booster or child safety seats you bought.
If the receipt doesn't have your name on it, you must attach a statement saying that you and nobody else is claiming the credit for the purchase described in the receipt. If the receipt has somebody else's name on it, you must attach an explanation.
This credit can't be changed after December 31, 2021. If it is after that date and you did not claim the credit on a return filed before the deadline, be sure to answer No to the question on this screen.