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@Critter-3Ok I understand you're speculating but since you are, would you guess the IRS self correct recomputed return would add a retirement tax credit if the new unemployment exclusion makes the taxpayer now eligible for it and there is a retirement contribution (but no retirement credit) already shown on the filed return? Or are you saying they would fix the unemployment and then, again in my hypothetical, the individual taxpayer would still have to file an amended return after that to claim the retirement tax credit?