Thank you. Found the article in the Journal of Accountancy by Ken Tysiac and Alistair M. Nevius, J.D. dated March 6, 2021. Senate passes amended $1.9 trillion COVID-19 stimulus bill. We will hope the House includes this provision and it get signed into law. To all those that reminded me the form 1040X is not available until March 16, 2021 thank you as well. Will be interesting to see how the IRS responds to this. Looks like the 1040X will keep us busy for a while.