Partner 1+2 · 2020 Federal Return Deep Extract v2 (AMENDED 1040-X · Confidential X)

{{2020 TaxYear Specialist · oversight Gemma + Vesta + Betty + Hakeem}}

Extracted: 2026-06-24 · v2 deep enrichment over v1 baseline
Filing version: AMENDED (Form 1040-X)
Source PDF: QA_2020_REDACTED_Partner 1-2-2020-si-amended-unlocked_Redacted_FINAL_2026-06-24-1107.pdf
Source text sidecar: _extracted/QA_2020_REDACTED_Partner 1-2-2020-si-amended-unlocked_Redacted_FINAL_2026-06-24-1107.txt (~192 lines)
DocuSign envelope: 12FF750C-D913-41E9-99EE-45E1C9C9B2D9
Preparer signed: 2021-08-22 · Taxpayers signed: 2021-08-24
Filing status: Married Filing Jointly (unchanged from original)
Confidence: HIGH · 1040-X is a focused 7-page amendment package · all pages reviewed
Scope: SINGLE-PURPOSE amendment to claim 2020 Recovery Rebate Credit (RRC) of $5,800

Section 1 · Amendment Purpose

From 1040-X Part III · Explanation of Changes (verbatim, OCR sidecar lines 43-44):

"amended to claim 2020 economic impact payments" "ln15: + 5800 of EIP"

Legal basis: - IRC Sec 6428 (EIP-1 from CARES Act, March 2020 · Pub. L. 116-136) - IRC Sec 6428A (EIP-2 from Consolidated Appropriations Act, December 2020 · Pub. L. 116-260)

Both reconcile as Recovery Rebate Credit on 2020 Form 1040 line 30 (or, when missed on original, via 1040-X line 15 refundable credits column B).

Section 2 · Form 1040-X Headline (3-Column Format)

Line	Item	Col A · Original	Col B · Net Change	Col C · Correct
1	AGI	109,709	0	109,709
2	Std deduction	24,800	0	24,800
3	Subtract 2 from 1	84,909	0	84,909
5	Taxable income	84,909	0	84,909
6	Tax	11,126	0	11,126
7	Nonrefundable credits (CTC)	4,000	0	4,000
8	Tax after credits	7,126	0	7,126
10	Other taxes (SE)	1,152	0	1,152
11	Total tax	8,278	0	8,278
12	Federal withholding	10,675	0	10,675
15	Refundable credits (RRC / EIP)	0	+5,800	5,800
17	Total payments			16,475
18	Overpayment per original			2,397
19	Subtract 18 from 17			14,078
21	Amount overpaid (this return)			5,800
22	Amount to be refunded			5,800
23	Applied to estimated tax			0

NOL carryback checkbox (line 1): CHECKED. (Procedural · no actual NOL change since the $46,483 used in 2020 is unchanged and elections forgo carryback under IRC 172(b)(3).)

Section 3 · Filing Status, Dependents, Exemptions

Item	Original	Amended
Filing status	MFJ	MFJ (unchanged)
Dependents	2 sons (both born 2011, CTC qualified)	2 sons (unchanged)
Line 25 dependent children lived with you	2	2
Line 28 total exemptions	0	0 (TCJA: $0 exemption amount)

Section 4 · EIP / Recovery Rebate Credit Mechanic (NEW v2)

EIP Round	Statutory Basis	TP1	TP2	Child 1	Child 2	Subtotal	IRS Notice
EIP-1	IRC Sec 6428 (CARES Act, Mar 2020)	1,200	1,200	500	500	3,400	Notice 1444
EIP-2	IRC Sec 6428A (CAA, Dec 2020)	600	600	600	600	2,400	Notice 1444-B
	Total RRC					5,800

Math check: 3,400 + 2,400 = 5,800 · ties exactly to 1040-X line 15 col B and line 22 refund amount.

4.1 · AGI Phaseout Test

Item	Value
MFJ AGI	109,709
MFJ phaseout floor	150,000
Phaseout reduction	0 (AGI well below floor)
Full RRC entitlement	YES

4.2 · Qualifying Child Test

Both sons born 2011 · age 9 at end of tax year 2020 · under age 17 · qualifying children for EIP child amounts under IRC Sec 152.

4.3 · Claim Mechanism

Original 1040 (e-filed 2021-07-18 via ERO) did NOT include the RRC on line 30. Preparer apparently relied on automatic IRS-issued EIP advances received in 2020/early 2021; once it became clear the taxpayer EIPs had not landed (or were below entitled amount), the amendment was filed.
1040-X line 15 col A = $0 · col B = +$5,800 · col C = $5,800. Generates new federal refund of $5,800 separate from the original $2,397 refund.
Form 8879 (amended) line 4 shows $8,197 cumulative refund = $2,397 (original still pending) + $5,800 (new RRC). 1040-X line 22 shows only the $5,800 new overpayment requested via amendment.

Section 5 · Form 8879 (Amended) Summary

Line	Item	Amount
1	AGI	109,709
2	Total tax	8,278
3	Federal withholding	10,675
4	Refund requested (cumulative)	8,197
5	Amount owed	0

Section 6 · Supporting Statements Attached

Statement	Detail
Dependents	2 sons · both CTC qualified · unchanged
Sch 1 line 2 (Alimony Received)	0
Sch 1 line 8 (Other Income / NOL)	(46,483) · UNCHANGED from original
NOL Carryover Explanation	"nol carryfoward from 2016" (verbatim from package)
Sch 1 line 18 (Alimony Paid)	0
Explanation for Signature (1040)	Template only · not actually invoked

Section 7 · Forms NOT Re-Filed in Amendment Package

The 1040-X package is intentionally focused. All underlying schedule totals are PRESERVED from the original return:

Schedule A (not previously filed · std ded used)
Schedule B (not previously filed · no interest/dividends)
Schedule C (any of 4 LLCs · not re-filed)
Schedule D (not previously filed)
Schedule E (not re-filed)
Schedule SE (TP1 + TP2 · not re-filed)
Form 4562 (not re-filed)
Form 6251 AMT (not re-filed)
Form 8582 Passive (not re-filed)
Form 8606 (not previously filed)
Form 8867 Preparer Due Diligence (not re-filed)
Form 8959 (not re-filed)
Form 8960 (not re-filed)
Form 8995 QBI (not re-filed)

See PARTNER-1040-2020-ORIGINAL-EXTRACT-2026-06-24_v2.{md,json} for full per-line detail on all preserved schedules.

Section 8 · Per-Schedule Amended Delta Walk (NEW v2)

Confirms single-purpose amendment · every schedule unchanged except 1040-X line 15.

Schedule / Form	Status in Amendment
1040 line 1 wages $170,212	unchanged
1040 line 11 AGI $109,709	unchanged
1040 line 15 taxable income $84,909	unchanged
1040 line 24 total tax $8,278	unchanged
Schedule 1 Part I	unchanged · -$59,927
Schedule 1 Part II	unchanged · $576
Schedule 2 AMT + SE	unchanged · $2,014
Sch C · GE LLC (423990)	unchanged · net $10,364
Sch C · QE LLC (541990)	unchanged · net (2,952)
Sch C · GGE LLC (541510)	unchanged · net $134
Sch C · CI LLC (531390)	unchanged · net $602
Sch E rental · Real Estate Trust #1	unchanged · (10,827)
Sch E K-1 · SCP Partner 1	unchanged · (5,382) passive
Sch E K-1 · SCP Partner 2	unchanged · (5,383) passive
Sch SE · TP1	unchanged · $104 SE
Sch SE · TP2	unchanged · $1,048 SE
Sch EIC	unchanged · 0
Sch 8812 CTC	unchanged · $4,000 NRC · $0 ACTC
Form 6251 AMT	unchanged · $862
Form 8995 QBI	unchanged · $0 deduction · (5,758) c/f
Form 8959 Add Medicare	unchanged · $0
Form 8960 NIIT	unchanged · $0
Form 8582 Passive	unchanged · $10,827 allowed
Form 4562 Federal	unchanged · $9,552
Form 4562 VA	unchanged · $10,905
NOL Carryover Worksheet	unchanged · $46,483 used · $0 c/f
Elections (3x Sec 172(b)(3) + 2x Sec 1.263(a)-3(n))	unchanged
VA state return	NOT AMENDED · VA has no EIP/RRC equivalent · VA refund $3,255 unchanged
1040-X line 15 refundable credits RRC	CHANGED · +$5,800 · ONLY DELTA

Section 9 · Carryforward Stocks (NEW v2)

Amendment is refundable-credit-only. ZERO impact on carryforward stocks to 2021:

Item	Pre-Amendment	Post-Amendment
Regular NOL c/f to 2021	0	0
AMT NOL c/f to 2021	0	0
QBI loss c/f to 2021 (Form 8995 line 16)	(5,758)	(5,758)
Rental passive c/f (Form 8582)	0	0
K-1 passive c/f (Worksheet 5)	[CONFIRM]	[CONFIRM] (unchanged)

Section 10 · Statute of Limitations Note (NEW v2)

Item	Date
Original 2020 1040 deemed-filed	2021-04-15 (or actual filing date 2021-07-18)
3-year refund window expiration	~2024-04-15 (using deemed filing) / ~2024-07-18 (using actual)
1040-X preparer signed	2021-08-22
Taxpayers signed	2021-08-24
Within statute	YES · approximately 2 years 8 months remaining

Section 11 · Refund Reconciliation

Item	Amount
Original 1040 refund (1040 line 35a)	2,397
Amendment new refund (1040-X line 22)	5,800
Cumulative federal refund expected	8,197
Original VA state refund	3,255 (unchanged · no amendment)

Section 12 · Source-Page Anchors (OCR Sidecar Amended)

Section	OCR Lines
Preparer cover letter	1-30
Form 8879 (amended)	30-50
Form 1040-X face	50-120
Part III explanation	43-44 (verbatim quoted above)
Supporting statements (dependents, alimony, NOL)	120-192

Section 13 · 7-Entity Canonical Roster (Inherited Unchanged from Original)

Slot	Entity	Status
1	GE LLC	INHERITED from original
2	QE LLC	INHERITED
3	GGE LLC	INHERITED
4	CI LLC	INHERITED
5	Real Estate Trust #1	INHERITED
6	SCP Partner 1 K-1	INHERITED
7	SCP Partner 2 K-1	INHERITED

Carry-forward authority: Marc directive 2026-06-24 "carry-forward the 2018 inputs to 2019, 2020, 2021".

Section 14 · Blockers and Open Items

IRS Notice 1444 (EIP-1) and Notice 1444-B (EIP-2) taxpayer-received confirmations not in source package (preparer-only return copy). [CONFIRM] taxpayer-side.
Original return preparer rationale for omitting RRC on first filing not documented in package · likely reliance on advance-issued EIP that did not land or landed below entitled amount.
Per-business EIN, taxpayer names/SSNs/addresses redacted in source PDFs (per QA workflow design).

Section 15 · Pandemic-Year Items Confirmed NOT Present (grep-validated)

No SBA EIDL grant income (zero "EIDL" hits in amendment package)
No PPP loan forgiveness (zero "PPP" / "Paycheck Protection" hits)
No CRD / Form 8915-E
No FFCRA Form 7202 (SE sick/family leave credit)
No $300 CARES non-itemizer charitable on Sch 1

Section 16 · Oversight Trail

Persona: 2020-TaxYear Specialist
Oversight: Gemma + Vesta + Betty + Hakeem
Hard rules respected: no em-dashes · no .net references to Marc · no Marc-identity attribution to SCP Partner 1/2 · NDA-blocked SCP Partner labels · cite source page where available · [CONFIRM] flagged for ambiguous items · no permission re-asks · 5-format ship pattern applied
Decisions logged: state/2020-tax-year-agent-decisions.jsonl
Carry-forward authority: Marc directive 2026-06-24
v2 enrichment authority: Marc P0 directive 2026-06-24 (5-format pipeline · pandemic context · EIP mechanic · per-schedule delta)