DaveF1006
Employee Tax Expert

Get your taxes done using TurboTax

No, you do not have a choice of which year to use in your carryover history. The IRS requires a strict chronological order for carryovers. You must use the oldest available credits first. 

 

26 U.S. Code § 904 - Limitation on credit  (look under the heading Carryback and carryover of excess tax paid)

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