More research - Line 39 includes Carryover Allowed from 2020,. Both our 2021 30% and 100%/60% both have carryover from 2020. The total of the two is equal plus 272 is equal to the amount in line 39. lines 38-41 do correctly give your allowed deduction for the 100% level. The calculation of the carry forward to to 2022 appears to be correct as well.
So the biggest problem other than the words not matching the actual data in the form, is that the number on Schedule A dotted line next to box 11 is incorrect. It should be equal to line 41 on the worksheet. It is not. This is the critical part as far as the IRS computer is concerned.
