What this line means
The total of less common payments and refundable credits not listed separately on lines 9 through 12. This line combines credits from multiple sub-lines, including credit for tax on undistributed capital gains (Form 2439), credit for qualified sick and family leave from prior years (Form 7202), and other miscellaneous refundable credits or payments. Each sub-credit has its own form; the results flow into this single line.
Does this apply to you?
- You received Form 2439 from a regulated investment company (RIC) or real estate investment trust (REIT) showing undistributed capital gains and tax paid on your behalf
- You have credit for qualified sick and family leave from self-employment in 2020 or 2021 (Form 7202) that was not previously claimed
- You have other payments or refundable credits identified in the Schedule 3 instructions that do not fit on lines 9 through 12
Easy to overlook
Form 2439 credits from mutual funds are rare but valuable When a mutual fund or REIT retains capital gains and pays tax on them, it issues Form 2439 to shareholders. 1 You report the undistributed gains on Schedule D and claim credit here for the tax the fund already paid. These forms are uncommon — most funds distribute gains to shareholders. But when you receive one, the credit is real money the fund paid to the IRS on your behalf. General filing pattern — Form 2439 credit from mutual fund not claimed
Credits from prior-year forms still apply if not previously claimed Some refundable credits, such as the qualified sick and family leave credit for self-employed individuals, originated during the pandemic years. 2 If you were eligible but did not claim the credit on your original return, you can file an amended return or claim carryforward amounts. Check the Schedule 3 instructions for the current list of credits allowed on line 13 sub-lines. IRS Schedule 3 Instructions — Line 13z
Watch out for this
Entering amounts on this line without attaching the required supporting form. Every credit or payment flowing into line 13z requires documentation — Form 2439, Form 7202, or whatever form substantiates the claim. The IRS rejects credits on this line when the supporting form is missing. If you cannot identify the specific form that generates the credit, the amount does not belong here.
Footnotes
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IRS Form 2439 Instructions, Notice to Shareholder of Undistributed Long-Term Capital Gains. https://www.irs.gov/instructions/i2439 ↩
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IRS Schedule 3 (Form 1040) Instructions, Line 13. https://www.irs.gov/instructions/i1040s3 ↩