jblynch
Level 3

I'm amending a series of client returns for years 2020 and 2021 due to client omission of a LTCL in 2020.  The 2021 540 had no liability so the only impact here is through the Fed AGI use of the implied $3K limit on the LTCL.  The filing of a zero-impact X form just because the implied Fed carryover would reduce does not appear to make sense.  Am I correct?  Thanks in advance!  jl

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