When asking about this issue last year, I was told that I can claim credit or deduction for 2020 year (IRS publication 525 pages 34 and 35 under Repayments). Is that still applicable? Which one is more advantageous? Amend 2019 tax or claim credit/deduction on 2020 tax? If possible, I'd prefer to do it on 2020 tax as IRS is taking forever on processing amended tax returns (they haven't processed my amended 2018 tax that sent it early last year).
