this section— (1) In general The term health credit amount means the sum of the amounts determined under paragraph (2) with respect to all months of the taxpayer for the taxable year. (2) Monthly credit amount (A) In general Subject to paragraph (4), the amount determined under this paragraph with respect to any month shall be an amount equal to the sum of— (i) 1/12 of $4,000 in the case of any month the first day of which the taxpayer is a qualified resident and is covered by creditable coverage (twice such amount in the case of a joint return if both spouses are so covered by creditable coverage and are qualified residents), plus (ii) 1/12 of an amount equal to $2,000 multiplied by the number of qualifying children (within the meaning of section 152) who are qualified residents and— (I) for whom the taxpayer is allowed a deduction under section 151 for the taxable year in which such month ends, and (II) who are covered by creditable coverage on the first day of such month. (B) Carryforward of monthly credit amount in case credit amount exceeds HSA contributions and premium payments In the case of any month for which the credit amount determined with respect to the taxpayer under subparagraph (A) exceeds the limitation amount determined with respect to the taxpayer for such month under paragraph (3), such excess may be carried forward to any subsequent month during the taxable year for purposes of determining the credit amount for such month under this paragraph. (3) Monthly limitation (A) In general The amount determined under paragraph (2) for any month of the taxpayer shall not exceed the sum of— (i) the amounts contributed to a health savings account of the taxpayer for such month, plus (ii) the premiums paid by the taxpayer for creditable coverage. (B) Carryforward of monthly limitation in case HSA contributions and premium payments exceed monthly credit amount In the case of any month for which the amount determined with respect to the taxpayer under subparagraph (A) exceeds the credit amount determined