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.
