Those instructions are out of date. For 2019 the credit goes on schedule three, line 13. Check box D and write IRC 1341 on the line next to box D. Enter the credit amount online 13. It may not have a smart worksheet any longer. (For direct entry in forms mode, sometimes you can write directly on a specific line and sometimes you have to use a smart worksheet attached to that line. If you double click line 13 and you are not allowed to enter directly online 13, it should open a smart worksheet.)
