Thank you for responding. I checked for updates and none were available. The data entered in the worksheet portion of Form 323 does not flow to the body. The $1,000 amount entered on line 10 in the body flows through to Form 301 non-ref credits. Form 348 only has checked boxes. The credit flows through Form 301 to Form 140. However, electronic filing rejects with error 820 citing Form 323 lines do not add up. It says Part 1 of form 323 needs to be completed.