That's an IRS requirement for efile, not an instruction for completing a return. Here's the text of the error the IRS would return if the software didn't prevent efiling.
ERC 0426 Form 1040 – Other Payments must equal the total of the following fields:Tax Paid by Regulated Investment Company from Form 2439, Total Income Tax Credit Amount from Form 4136, Current Year Refundable Credit from Form 8801, plus Health Coverage Tax Credit from Form 8885.
Just because it's correct doesn't always mean it can be efiled.