You want to know what line 7 means? In general, the SECURE Act provided that some incentives for the employer are made available and shifted from expense (deduction) to general business tax credit (and then passed through on K-1 to the individuals). It included offering auto-enrollment.

Remember this topic of yours from back in Nov regarding contributions: https://accountants.intuit.com/community/proseries-tax-discussions/discussion/1120-s-contribution-li...

There is a line there with instructions for "not claimed elsewhere"

You have to read the instructions to know eligibility and limits, including number of employees is a limiting factor, there is a credit maximum, and which year this is filing for (including if this is the year prior to the effective date for the plan). I found this breakdown that seems easy to follow:

https://support.taxslayerpro.com/hc/en-us/articles/1260807637429-Form-8881-Credit-for-Small-Employer...

I didn't find a ProSeries help article, but these might be useful, too:

https://accountants.intuit.com/support/en-us/help-article/partnership/entering-form-8881-credit-smal...

https://accountants.intuit.com/support/en-us/help-article/partnership/entering-form-8881-credit-smal...

And: https://erctoday.com/form-8881-pension-plan/

And line 8 is the math, and that is getting you to the credit, and you reduce business expense by the amount being used to qualify for the credit.

Does that help?