The outlook for the next six months is also better, said NAHB chief economist David Crowe, thanks to lower inventory of homes available for sale, mortgage rates near record levels and better consumer confidence.

FORBES: Hiccup In Housing Data As Builder Confidence Softens

David Lifson, a tax specialist at Crowe Horwath in New York, says IRA donations often are appropriate for people who have large IRAs they don't anticipate using.

WSJ: Tax Report: IRA Donations Get a Break

David Lifson, a tax partner at Crowe Horwath LLP in New York, said the discrepancy with the earlier estimate isn't unusual for somebody like Mr. Romney with complex investments in partnerships.

WSJ: Romney Releases More Tax Details