Change to the instructions for Individuals on Line 28 of the 2021 Form 4970


Notice: Historical Content

This is an archival or historical document and may not reflect current law, policies or procedures.

On the 2021 Form 4970, in the instructions for line 28, the text in the "Individuals" paragraph is rewritten as follows.

Include the amount from this line on Schedule 2 (Form 1040), line 17l.