Carryover From Prior Year

You may have contributions that you couldn't deduct in an earlier year because they exceeded the limits on the amount you could deduct. In most cases, you have 5 years to use contributions that were limited in an earlier year. Generally, the same limits apply this year to your carryover amounts as applied to those amounts in the earlier year. However, carryover amounts from contributions made in 2021 are subject to a 60% limitation if you deduct those amounts in 2025. After applying those limits, enter the amount of your carryover that you are allowed to deduct this year. See Pub. 526 for details.