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Deductions & credits
As I said, the program is correct due the weird rule. If H&R is giving different results, it is wrong.
It is not as clear as it could be in the Publication, but look at "Deductions in years after the recovery period" in Publication 463.
https://www.irs.gov/publications/p463#en_US_2024_publink100034033
March 23, 2025
4:07 PM