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Hi - do you know where on the 2019 Form 1040 to note IRC Section 1341 credit?

 

On the IRS website (https://www.irs.gov/irm/part21/irm_21-006-006r#idm14002690687376) under the 21.6.6.4.12.3 (02-03-2011) Claim of Right - IRC Section 1341, Repayment of More Than $3,000 section, it states:

 

(5) If the tax under Method 2 is less, the credit figured under that method should be entered on Form 1040, U.S. Individual Income Tax Return, line 73 with the annotation "IRC Section 1341" in the column to the right of line 73.

 

But, the 2019 Form 1040 doesn't have a line 73!

 

Am I missing something?

 

Thanks for any help you can provide!