Code P should add it to line 1 on the 1040 as wages since it replaces the taxable wages that were not taxed on the original 2018 tax return.
Amended returns can only be mailed. It is suggested that you mail with a tracking service since that is your only proof of mailing and The IRS received it.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
