The instructions for form 2441 don't actually answer the question as to what's actually going on from the IRS perspective, which is why I posted it. So the IRS counts / adds funds used in the grace period against the $5000 max allowable for 2018 then, rather than the prior year 2017 when the funds were contributed? i.e If you contribute $5000 for 2018 on top of say $800 from 2017 used in the 2018 grace period, then the IRS counts that as if you contributed over the max $5000 and the additional amount (i.e. $800) would be taxed?
