as of now the IRS prefers that taxpayers not file if the have UC, EIC or CTC or any other item that can change if AGI changes such as medical expenses, the excess Premium Tax Credit for those that have Marketplace insurance, the Qualified Business Income, Alternative minimum tax and probably other items. even taxpayers filing paper returns may have to file amended returns depending on what effect the UC exclusion has on other items on their returns and then there are the paper returns with EIC and/or CTC.
