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 don't match the IRS master file or when the dependent's SSN and last name on Form 1040/A don't match the IRS master file.
This applies only to returns that were rejected the first time when they don't 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'll accept the return.
The IRS won't allow the credit and/or exemption in subsequent IRS reviews. Processing time will be 4 to 6 weeks.
You can make the election in
Organizer
,
E-file
,
Additional Information
,
Imperfect Return
.

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