1040 E-file: Reviewing Additional Information

Forms Included in the E-file

Go to E-file > Additional Information > Forms Included in Tax Return.
Review the list to make sure that the appropriate forms are included in the e-filed tax return.

Entering Special Conditions

IRS has added the ability to enter a “Special Condition Description” for use in situations that may affect e-file during the processing year without having to update schemas. These special situations might include events such as natural disasters, changes to late legislation, recent Revenue Procedures, etc. The IRS will issue Quick Alerts and post information to the “Known E-file Issues and Solutions” file on http://www.irs.gov/ when this Special Condition Description can be used.

Go to E-file > Additional Information > Special Conditions.
Enter a special condition for the e-file, if applicable.

Selecting the Imperfect Return Election

The IRS will accept certain imperfect returns on the second or subsequent filing of returns where the Child’s SSN and Last Name on Schedule EIC do not match the IRS Master File or when the Dependent’s SSN and Last Name on Form 1040/A do not match the IRS Master File.

This applies only to returns that were rejected the first time when they do not pass ERC 0501 or 0504 validations. On the second or subsequent filing with an ERC 0501 or 0504 error only, when you select the Imperfect Return Election Indicator, the IRS will accept the return.

The IRS stated that it will disallow the credit and/or exemption in subsequent IRS reviews. Processing time will be 4 to 6 weeks.

Go to E-file > Additional Information > Imperfect Return.
Select the option to indicate that this is an imperfect return.

Reviewing the Tax Refund or Due Summary

Go to E-file > Additional Information > Tax Refund or Due Summary.
Review the information for each jurisdiction for tax due or tax refunds.

E-file/1040_ef_return_6.htm/TY2020

Last Modified: 02/17/2020

Last System Build: 09/13/2021