Client received about $3,000 unemployment, and filed return before exclusion was enacted. But he had a solar credit carryover that reduced his tax to zero. Now, he just has a larger carryover to his 2021 return.

It’s unlikely that he will use up the credit for at least another three or four years – and maybe, never.

Part of his Social Security was taxable, but that doesn’t change anyway, right?

Would you just adjust the carryover on the 2021 return, and figure IRS won’t notice? Or would you amend 2020 claiming zero refund but less credit and more carryover?