Carl
Level 15

Deductions & credits

Just got an e-mail from tax advisor on my query about this along with feedback from the TTX folks.   What you're referring to is part of the "Investment Tax Credit" on Form 3468 (Line 12), which flows to Form 3800 (Line 4a?).
https://www.irs.gov/pub/irs-pdf/f3468.pdf
https://www.irs.gov/pub/irs-pdf/f3800.pdf
 

The Form 3468 is completed by the user outside of the TT program.  Then they enter the results onto Form 3800 in the TT program.  The tax return can only be printed and mailed since the 3468 has to be attached to the tax return.
For the form 3800 - Enter 3800, general business credit in the Search/Find box.  Enter the result from the 3468 on Line 4a of the 3800.  Check if Passive.