2023 Schedule CMS Instructions state that section 3 is for k-1 pass through. Since yours is not from a k-1, you would not use section 3. Section 1 is for nonrefundable credits not from a k-1.
2023 Schedule CMS: Credit Manager Schedule
Page 4 of the 2023 Form 1 Instructions:
Increase to the Lead Paint Tax Credit Effective for tax years beginning on or after January 1, 2023, the maximum amount of the Lead Paint Tax Credit has been increased from $1,500 for each residential unit in which lead paint was deleaded to $3,000.
In addition, the maximum amount of the credit for residential units in which lead paint was partially covered or removed has been increased from $500 to $1,000.
You need to include 2023 Schedule LP: Credit for Removing or Covering Lead Paint on Residential Premises
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