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@Hal_AlThanks but if your guess is correct, my opinion is that really doesn't help them or us if it's an "option." They would have to contact every taxpayer who's already filed and ask them whether the taxpayer would accept the option or not, then process that decision, and then still have to deal with many, many more (millions?) of amended returns because all of these income-related credits are interactive and taxpayers (who have been unemployed to begin with) may be losing out if they just take the "option". And then there's still the remaining issue of state returns. So I would be amending at the first opportunity (I know they have said don't file amended returns yet.)