If you viewed or downloaded the 2022 Instructions for Form 8839 before March 10, 2023, note that line 1 of the Modified Adjusted Gross Income Worksheet—Line 23, on page 8 has been corrected to read as follows: "Enter the amount you would enter on line 1z of Form 1040, 1040-SR, or 1040-NR, if you could exclude the total amount on Form 8839, line 21."
