... earlier version of Form 5405.Repayment of the credit. If you are repaying the creditCAUTION!with your 2011 tax return, you are required to file Form Also use this revision of Form 5405 to do ... V.In all other cases, you are not required to file Form 5405. Instead, enter the repayment on Form 1040, lineWho Can Claim the Credit59b, or Form 1040NR, line 58b, whichever applies. ForIn general, ... theorders.amount of gain on the sale as determined in Part V of Form 5405. The amount of the credit in excess of theUniformed services. The uniformed services are:gain does not have to be repaid. (See...