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.
??: ?? ???
? ??? ?? ?? ?? ?? ???? ?? ??? ??, ??>? ???? ?? ?? ? ????.
?? ???? ???? ??? ???? ???? ? ???? ???? ???? ?? ????. ??? ??? ??? ?????.