The software is doing this incorrectly.  Any taxpayer married or single can have up to $5000 in box 10 of their W-2.  I'll tell you a secret the guys programming the software don't really know taxes, they do no software and they are just trying to follow the rules.  They get the rules from IRS publications.  The change in the 2441 tax credit from 2021 to 2022, caused this to be re-programed.

The error is easily replicated create a MFS return, and put $5000 in Box 10 of a W-2.  The $5,000 should carry to 2441 utlimately resulting in $2,500 being disallowed and added back into wages.

This is a software fix that Intuit needs to fix.  I assume this is also occuring in TurboTax.  There will be computational errors that will cause Intuit problems when the CP2000's start to fly.

Intuit needs to make this easier for someone to report an error to them.  I don't have time to call and speak to someone.  I will email you a sanitized return if you supply an email address.