Examples of previously claimed credits that you may have to recapture are:

• Education credit
• Investment credit
• First-time homebuyer credit
• Low-income housing credit
• Indian employment credit
• New markets credit
• Credit for employer-provided child care facilities
• Alternative motor vehicle credit or
• Mortgage interest credit.

Examples of previously taken deductions that you may have to recapture are:

• Alimony
• Charitable contribution deduction relating to a fractional interest in personal property or Household employment tax deduction.

This information is found in the Form 1040 and Form 1040-SR Instructions and the Schedule 2 Instructions.