dmertz
Level 15

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Regarding that information that you quoted, that seems to be some old information that applied only to 2020 tax returns.  UCE was a special provision that applied only to 2020 in response to the COVID pandemic.

 

Refer to Worksheet 1-1 in the 2024 version of IRS Pub 590-A for the current calculation requirements that apply to your 2024 tax return.