If anyone is still interested please go to the IRS website, which is
www.irs.gov On the left hand side there's a place for forms and publication finder. Type pub 968 (give a space between pub and 968). Then you can download and print the form, which explain well about this subject.
English is not my first language and sometimes it is a little hard to understand a few things, but my husband will check on it since he won't have a problem at all with the technical terms.
Good luck!