Picture of Form 730 and section 01 with credit limited to tax amount.A completed Form 730 is displayed.The taxpayer listed the amount of $300 on line 5, Credits.Tax on wagers, line 5c, is only $250.An X is edited to the left of the taxpayer’s amount on line 5, and the correct amount of $250 is edited to the left of the X.A second image, showing Section 01 of the related error register, is displayed.A 6 is edited to the left of Section 01 to indicate a correction.The amount in Field 01-Q is lined through, and the corrected amount of 25000 is written above it.