'Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and
belief, they are true, correct, and complete'. "In other words, it seems this year you are declaring there are no carryover amounts."
I don't think that the IRS can force a taxpayer to take a tax deduction or a credit. If a taxpayer forgoes a tax deduction or credit and thereby pays more tax, this should not be a problem for the taxpayer with regards to the IRS.
