Requirements When Correcting Rejected Returns
According to IRS publication 1345, a tax preparer can fix or correct a rejected return if the changes are not more than $50 to “Total income” or “AGI” or more than $14 to “Total tax,”“Federal income tax withheld,”“Refund,” or “Amount you owe.”
Taxpayers, however, must be given paper copies of the new electronic return data. If new signatures are required, the taxpayer must be given copies (either paper or electronic).
Posted: September 7, 2010