dkh
Level 15

If it was my client's return -  I would adjust the carryover on the 2021 return.  I'd do this based on              IR 2021-71 -- IRS says not to file amended return unless the exclusion of unemployment made the taxpayer eligible for tax credits and deductions not already on the return.   

I don't know anything about IRS computer system but I have my doubts that it tracks a taxpayers energy credit carryover

I'd prepare the amended return for my file and call it good.

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