So if I read the worksheet instructions correctly.

As long as the taxpayer is under the AGI filing threshold ($75k Single and $150K MFG) all we need to do

is place the exemption amount on the Sch 1 worksheet Other Income line referenced as UCE and place as a negative number. 

So if that be the case any returns not yet filed can be submitted this way?

And any returns already filed can be amended this way? (But if you are from MD one needs to wait to file that one for the MD software update on the 502SU)