Clarification to the 2023 instructions for Form 3468, Part VI, in relation to Part I, lines 7 and 8

With respect to the January 2023 revision of the instructions for Form 3468:

For your percentage of the increased tax benefit in Part VI (see section and line references below), if you checked Part I, line 7a or 8b, enter 30% or 10% respectively. Otherwise, if neither 7a nor 8b was checked, enter 6% or 2% respectively.

Part VI section and line references:

• Section A, line 1b,
• Section B, line 3b,
• Section C, line 5g,
• Section D, line 7b,
• Section E, line 9d,
• Section F, line 11e,
• Section G, line 13b,
• Section H, line 15b,
• Section I, line 17b,
• Section J, line 19b,
• Section K, line 21b, and
• Section L, line 23b.