Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs We have received inquiries about Business Rule (BR) R0000-932-02 as a result of the recent distribution of the 2019v5.2 1040 Schema and BR. This BR was modified due to the development of Form(s) 1040/1040SR amended return. Effective immediately for Tax Year 2019 and subsequent years, BR R0000-932-02 will replace BR R0000-902-001 if a duplicate return is submitted. Note: BR R0000-932-02 references the "Amended Return" checkbox. However, filers will not be able to electronically file Form(s) 1040/1040SR until August 17, 2020 (tentatively). Duplicate returns related to Economic Impact Payment (EIP): If a filer used the Non-Filers tool to register for EIP, they cannot file a subsequent tax return electronically. They must complete a paper Tax Year 2019 Form(s) 1040/1040-SR, print and write "Amended EIP Return" at the top, and mail the return to the IRS. The tax return must be mailed by the postponed due date of July 15, 2020 to avoid late-filing penalties and late fees. Please visit the Economic Impact Payment Center page on IRS.gov for upcoming information regarding duplicate returns related to EIP. Please visit the Modernized e-file (MeF) Schemas and Business Rules page on IRS.gov for more information about MeF Schemas and Business Rules. |
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