Last I knew, since this happened main stream, the IRS didn't want any amendments as of yet.   They had the software providers correct the program to reflect the 10,200 off the Federal return for newly filed returns from that date on  (around 3/16).  Best advice is to do print a list of who could be affected by this  change.. and wait until after tax season to see if the clients receive either a letter or corrected refund from the IRS.  Then do an amendment if necessary. ( As far as I've seen this does not come into play with NYS.. they subtract it in one area then add it back in to the taxable amount of income).