I guess by the time I see the instructions for F7202, it'd all be clear.  I haven't even installed 2021, for crying out loud.  I'm in no hurry. 

When it comes to digesting the tax thingies, I usually go the the horse's mouth (Code and Regs).  An old habit.

Thanks for your comment.  "Fear of the Unknown" got me here.  Uncle Sam seemed to be generous enough for last year.  2021 appeared to be far more generous than  2020, so much so that it sounded too good to be true.