If you use the $20 this year then it would automatically not carryforward anything into 2023. All of this should be handled automatically and you should not have to do anything to delete it for 2023, if it is now $0.
There is no need to delete the form 8995 because it will simply be re-created in the system.
All of this depends on whether you are using TurboTax every year. When you use TurboTax every year and use the same account logon information all of your information should translate every year automatically and accurately.
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