if clients need money, file with out child---then amend child and amend parents to claim child--important--put child's return in an envelope/folder and put parents return in an envelope folder--then on outside of childs folder attach note/letter asking to process childs amendment first--then put BOTH envelopes/folders in a larger folder and mail to irs.  amendments need to be totally separate from each other--irs has in the past stapled ALL the forms together and not processed the add'l amendment--this is also good to do if you need to mail multiple tax returns!