Well, this was posted in another group Im in, this guy works for IRS and has been manually reviewing returns for UCE...this was the last I saw him say about it when someone asked if we should amend yet if IRS hasnt corrected on their end.... that was on Oct 18th:
"well, we haven't done the few returns that have a scheduled j yet either, those have to be done by hand because we don't want to program it. And there are several other reasons that could be holding things off, like they had an estimated tax penalty. Also an extremely high percentage of people made a negative entry on schedule 1, line 8, and either filed a paper return or didn't put any text explaining what the amount was, and some put something that was indecipherable or not clear whether it was them claiming the uce or not. So for all those we can't do them, because they claimed a negative amount on schedule 1 line 8 we can't tell whether it was their uce or not. If we can't tell that a negative amount is not the uce, then yes definitely amend now. If you have uncommon stuff like 8615, Sch J, ES penalty (which you should never, ever self-assess, unless you are figuring a lower amount than the IRS would), then wait."