Where was that spelled out in the guidance from the IRS?
"There is no need for taxpayers to file an amended return unless the calculations make the taxpayer newly eligible for additional federal credits and deductions not already included on the original tax return.
For example, the IRS can adjust returns for those taxpayers who claimed the Earned Income Tax Credit (EITC) and, because the exclusion changed the income level, may now be eligible for an increase in the EITC amount which may result in a larger refund. However, taxpayers would have to file an amended return if they did not originally claim the EITC or other credits but now are eligible because the exclusion changed their income."
This was the specific situation we ran in to -- the EIC credit was not claimed at all on the original return. The amended return included the EIC credit. I filed an amended return last night, and the IRS accepted the return shortly after.
