Eligibility for this credit is determined through either the taxpayer's or spouse's Department of Labor (DOL) or the Pension Benefit Guaranty Corporation (PBGC) payments.
To determine eligibility, trade adjustment assistance recipients and alternative trade adjustment recipients may call the DOL at 877-872-5627. PBGC recipients should call 800-400-7242.
This information applies to all years of the UltimateTax software.