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Thanks - -that seems to be the explanation. I seem to fall into the "potentially impacted" category.

 

But then the next logical question is how to handle the letter.  The return was personally prepared by me, using the IRS instructions as of April 15, 2019.  A month later, we learn that the instructions and worksheet were in error and the cost to me is in excess of $1000, if the new worksheet is used.  That just doesn't seem fair.

 

Any suggestions or alternatives?  Turbotax appropriately used the IRS worksheet at the time, so it doesn't seem they are at fault.  The IRS notice says simply "more information will be provided later."