@buddc - You are limited to the $4000. Moving out of state would not accelerate that.
The question is: does the carry over amount qualify for the age 70 rule. The wording seems to specific that only the current year contribution qualifies. From page 20 of the form 760 instructions:
If you contributed more
than $4,000 per account during the taxable year, you
may carry forward any undeducted amounts until the
contribution has been fully deducted. However, if you are
age 70 or older on or before December 31 of the taxable
year, you may deduct the entire amount contributed
during the taxable year
Moving out of state and no longer needing to file a VA means the rest of the carryover deduction is lost
