22 (if zero or less, enter -0-) 25. Current year nonrefundable credit (smaller of fine 21 or line 24) 26. Tentative refundable credit (amount from Pail IV, line 53 or 57) (If applicable) 27. Current year refundable credit (line 26 less line 25) 28. Credit carryforward (subtract larger of line 25 or li