@Opus 17 wrote:
For 2019, the IRC 1341 claim of right credit is entered on line 13 of schedule 3. The instruction about line 71 refers to a previous year's form 1040.
Correct, and the figure must be entered on Line D of the Other Credits and Payments Smart Worksheet under Part II (Schedule 3) of the Form 1040 or Form 1040-SR Worksheet in Forms Mode.
