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.

MeF Production and Testing Systems are unavailable due to unscheduled maintenance.  A QuckAlerts bulletin will be issued when the systems are available.

Please refrain from accessing the MeF Production and Testing Systems during this maintenance.

Please monitor the MeF Operational Status page for any future updates.

What does this mean to you?

Any e-files sent will not be sent to the IRS and outstanding acks will not be picked up until the IRS brings their system online

As the IRS moves towards accepting 1040X returns electronically, we are beginning to see a new combination of reject codes being implemented.

• R0000-194 Duplicate – Submission must not be a duplicate of a previously accepted submission
• R0000-932-02 Duplicate – If “Amended Return” or (Superceded for 1120/1120S/1120-F/1041/1065) checkbox is not checked, then taxpayer TIN in the Return Header must not be the same as a TIN of a previously accepted electronic return for the return type and tax period indicated on the return

You may be seeing an uptick in these rejects as taxpayers are coming to you to file their returns before the extended July 15th deadline.

Remember, if the taxpayer went to IRS.gov and completed the non-filers information and submitted it for the purposes of their stimulus check, it is considered an accepted return and will potentially receive a reject code(s) R0000-902, R0000-194, and/or R0000-932-02.

We will post a link to the IRS guidance on how to handle the return once it has been made available. Click here for revised IRM

The following guidance has been issued

DATE: 06/18/2020
NUMBER: wi-21-0620-0714
SUBJECT: Economic Impact Payment
AFFECTED IRM(s)/SUBSECTION(s): 21.6.3.4.2.13

Section 8: If a taxpayer used the tool in error and needs to file a 2019 return, advise them to file a paper Form 1040 with  “Amended EIP Return” notated at the top center of the return.

This is always a good time of the tax season where the need of an amended return tends to come into play. Taxpayers received a late form they weren’t expecting or had forgotten about (W-2, 1099, etc.) and they now need to prepare and file an amended return. For this reason, we wanted to share the 2019 Amended Return User Guide as a refresher for volunteers. Please click here to download the user guide on how to prepare an amended tax return using TaxSlayer Pro Online.

Same functionality, but with a fresh new look:

The 2020 IRS Nationwide Tax Forums will be held virtually beginning this July.

The Forums will begin on July 21 and continue through August 20. Webinars will be live streamed each Tuesday, Wednesday and Thursday. Registered attendees can participate in all live webinars and earn up to 30 continuing education credits at one price.

The agenda includes tax law and publication updates, as well as multiple sessions on qualified business income, exam and enforcement priorities, due diligence, cybersecurity and more. Presentations will be made by both IRS experts and partner associations. This year several seminars will be available in Spanish.

Additional details, including course titles, dates and times, will be available in early June.

Registration and fees
Tax pros who register by June 15 at 5 p.m. ET qualify for an early bird rate of $240 per person. The price will then go up to $289. 

Those who registered for the live forums can transfer their registration to the virtual format at no additional cost. Refunds are available for those who choose to cancel.

Visit the IRS Tax Forum website for details about registration, transfers and cancelations.

Discounts for national association members
If they register by June 15, members of partner associations listed below qualify for an additional $10 off the early bird rate. These include: 

   •  American Bar Association, Section of Taxation
•  American Institute of Certified Public Accountants
•  National Association of Enrolled Agents
•  National Association of Tax Professionals
•  National Society of Accountants
•  National Society of Tax Professionals
•  Low Income Taxpayer Clinics
•  Volunteer Income Tax Assistance Program

Participating members should contact their association directly for more information.

Many of you have received and read the following IRS Newswire regarding the announcement about electronically filing the 1040X and have already reached out to VITA/TCE support wanting to know when this will be available and how will it work.  As of today (May 29, 2020), the IRS has not released the updated schema to software developers to begin the planning stages of how and when the 1040X will be supported electronically.  As the IRS releases this information to the industry and releases a timeline of when the MeF system will be updated to receive the 1040X electronically, we will keep our volunteers informed via the blog.

WASHINGTON- The Internal Revenue Service  announced today that later this summer taxpayers will for the first time be able to file their Form 1040-X, Amended U.S Individual Income Tax Return, electronically using available tax software products.

Making the 1040-X an electronically filed form has been a goal of the IRS for a number of years. It’s also been an ongoing request from the nation’s tax professional community and has been a continuing recommendation from the Internal Revenue Service Advisory Council (IRSAC) and Electronic Tax Administration Advisory Committee (ETAAC).

Currently, taxpayers must mail a completed Form 1040-X to the IRS for processing. The new electronic option allows the IRS to receive amended returns faster while minimizing errors normally associated with manually completing the form. 

“This new process is a major milestone for the IRS, and it follows hard work by people across the agency,” said IRS Commissioner Chuck Rettig. “E-filing has been one of the great success stories of the IRS, and more than 90 percent of taxpayers use it routinely. But the big hurdle that’s been remaining for years is to convert amended returns into this electronic process. Our teams have worked diligently to overcome the unique challenges related to the 1040-X, and we look forward to offering this new service this summer.”

About 3 million Forms 1040-X are filed by taxpayers each year.

The new electronic filing option will provide the IRS with more complete and accurate data in an easily readable format to enable customer service representatives to answer taxpayers’ questions. Taxpayers can still use the “Where’s My Amended Return?” online tool to check the status of their electronically-filed 1040-X.

When the electronic filing option becomes available, only tax year 2019 Forms 1040 and 1040-SR returns can be amended electronically. In general, taxpayers will still have the option to submit a paper version of the Form 1040-X and should follow the instructions for preparing and submitting the paper form. Additional enhancements are planned for the future.

“Adding amended returns to the electronic family also complements our partnership with the tax software industry, which continues to work with us to provide better ways to help taxpayers,” said Ken Corbin, Commissioner of the IRS Wage and Investment division.  

Click here to view and download the PDF. The link will launch a BrainShark video with instructions on how to view the PDF’s.

Click here to submit a suggestion

There are currently two attachments:

• Attachment 1:  Dedicated to application and federal suggestions
• Attachment 2:  Dedicated to state suggestions
  • Sorted by state
• Attachment 3:  TaxSlayer Suggestion Status (Coming Soon)
  • Broken into status categories

We are working through the suggestions you submitted to us during the season. We encourage you to continue to send us suggestions throughout the summer and fall.

Reminder: The suggestion box should not be used for calculation errors or software issues.  You should reach out to VITA/TCE support.