A - is the IRS wrong in their decision to disallow my claim for the HCTC through an amended return filed within the 3 year timeframe, but after the latest due date for the initial filing of the tax return for 2019? The IRS is correct ... that credit has a deadline. It must be filed by the return filing deadline which for a 2019 return was 7/15/2020 or 10/15/2020 if you requested an extension.
B- why does the TurboTax software for tax year 2019 allow the HCTC to be claimed through an amended return that is generated well after the due date for the initial filing of the tax return for tax year 2019, which is April 15, 2020 or the date of extension if you requested an extension? This capability implies that TurboTax 2019 software has coding that is in direct conflict with the IRS code for claiming the HCTC through a 1040X “after” the latest filing date for the return for tax year 2019 (either April or October 2020). This is something that the program doesn't take into consideration in any program updates and because so few clients use this credit I doubt that TT will correct this issue for older tax years in the future either.
