" It states IRS will make the necessary adjustments with your refund "
I don't see anything on 8915-F that lets you add another 1/3 that you forgot to list last year.
If you double the amount, you are filing an incorrect tax return, and now you have two bad tax returns.
If you want to rely on IRS to fix all these errors for you, they won't do it.
They will send you a letter telling you you have to file an amended return for both years.
