### Question
How is the "correction amount" defined?


### Answer
The term **correction amount** is defined in *26 U.S.C. § 25* as follows -

> an amount equal to the excess credit amount divided by 0.25

#### Citation:
  - *26 U.S.C. § 25*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart A-Nonrefundable Personal Credits**

