Form 8379 Part III, Line 17: These are the tax credits (except the earned income credit) in the “Tax and Credits” and “Payments” sections on Schedule 3 (Form 1040) and Schedule 5 (Form 1040). For tax years before 2018, these sections are on Form 1040, page 2
Form 8379 Part III, Line 18: These are the excess advance premium tax credit repayment you entered on Schedule 2, (Form 1040), line 46, and the taxes in the “Other Taxes” section on Schedule 4 (Form 1040). For tax years before 2018, this information can be found on page 2 of Form 1040 and on Form 1040, line 46.
The manner in which these taxes and credits is apportioned depends on whether or not you live in a community property state.
I live in Kansas and i believe it says its not a community property state, so would that make option 1?