Are you saying that you need to explain your or your spouse's name change and estimated tax payments were made under the former name? That's the only purpose of that explanation statement and is the only reason to provide an explanation statement for line 26. If so, ignore the fact that TurboTax presents that statement form in step-by-step mode with the wrong line number. The actual explanation statement provided in your tax return is identified correctly as Line 26 Estimated Tax Payment Name Change.
