2020 1040 · Original vs Amended (1040-X) · Delta Analysis v2 (Confidential X)

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

• Extracted: 2026-06-24 · v2 enrichment over v1 baseline
• Confidence: HIGH
• Sibling deliverables: PARTNER-1040-2020-ORIGINAL-EXTRACT-2026-06-24_v2.{md,json} · PARTNER-1040-2020-AMENDED-EXTRACT-2026-06-24_v2.{md,json}

Section 1 · Source Documents

Section 2 · Headline Summary

The amendment is a SINGLE-PURPOSE 1040-X to claim the 2020 Recovery Rebate Credit (Economic Impact Payment / EIP) of $5,800 that was missed on the original return. No other income, deduction, credit, or tax line changed.

Section 3 · Stated Reason for Amendment

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

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

Section 4 · Why Amendment Was Necessary (NEW v2)

The original 2020 return was e-filed on 2021-07-18 by the ERO before the taxpayers fully reconciled their 2020 EIP receipts against the entitled amounts. By August 2021, the preparer identified the gap: the family had not received (or had under-received) the full $5,800 in EIP advances ($3,400 EIP-1 + $2,400 EIP-2) to which they were entitled under IRC Sec 6428 and 6428A. The 1040-X was prepared on 2021-08-22 and signed by the taxpayers on 2021-08-24, well within the 3-year refund statute.

This is a classic, low-risk amendment pattern · the underlying return totals are preserved · the only delta is a refundable credit on line 15 of 1040-X.

Section 5 · Top 5 Deltas (Amended vs Original)

Section 6 · EIP / RRC Mechanic Breakdown (NEW v2)

Math check: 3,400 + 2,400 = 5,800.

6.1 · AGI Phaseout Test

MFJ AGI = $109,709 · MFJ phaseout floor = $150,000 · gap = $40,291 below floor · FULL entitlement, no phaseout reduction.

6.2 · Qualifying Children Test

Both sons born 2011 · age 9 at end of 2020 · under 17 · qualify for child EIP amounts.

Section 7 · Lines That Did NOT Change (Confirms Single-Purpose Amendment)

All of the following are identical between original 1040 and amended 1040-X column C:

Section 8 · Per-Schedule Verification (Confirms Single-Purpose · NEW v2)

Walk every form/schedule from the Original · explicitly mark unchanged.

Section 9 · Forms Detected · Side-by-Side

Original Return (40-page package)

1040 · Sch 1 · Sch 2 · Sch C x4 · Sch E (Parts I, II, V) · Sch SE x2 · Sch EIC (attached not claimed) · Sch 8812 · Form 6251 · Form 8995 · Form 8959 · Form 8960 · Form 8582 · Form 4562 (Fed + VA) · Form 8867 · NOL Worksheet (Regular + AMT) · 3x Sec 172(b)(3) elections · 2x Sec 1.263(a)-3(n) elections.

Amended Package (7-page focused)

Preparer cover letter · Form 8879 (amended) · Form 1040-X · Dependents statement · Sch 1 Line 8 (Other Income / NOL) supporting statement · NOL Carryover Explanation · Sch 1 Line 2 (Alimony Received) · Sch 1 Line 18 (Alimony Paid) · Explanation for Signature (1040, template only).

Section 10 · Refund Reconciliation

Section 11 · Statute of Limitations Note (NEW v2)

The amendment was filed well within the IRC Sec 6511 3-year refund window. No SoL issues.

Section 12 · Virginia State Impact (NEW v2)

Virginia has NO state-level equivalent of the federal EIP / Recovery Rebate Credit.

No 760CG-X filing required.

Section 13 · Carry-Forward Impact (NEW v2)

The amendment is a refundable-credit-only adjustment. It does NOT change any carryforward stock transferring to 2021.

Section 14 · 7-Entity Canonical Roster (Inherited Unchanged)

GE LLC · QE LLC · GGE LLC · CI LLC · Real Estate Trust #1 · SCP Partner 1 K-1 · SCP Partner 2 K-1.

All 7 entities inherit unchanged from Original 2020 return. Amendment does not re-file any per-entity schedule.

Section 15 · Blockers / Open Items

1. Per-business EIN, taxpayer names, SSNs, street addresses redacted in source PDFs (intended QA workflow). No fabrication.
2. "Falls Chuch" on CI LLC Sch C is a typo in source · preserved as-is per no-fabrication canon.
3. Original 1040 line 1 wages $170,212 implies combined W-2 income; W-2s not in package (preparer-only copy).
4. IRS Notice 1444 / 1444-B taxpayer receipt confirmations not in package. [CONFIRM] taxpayer-side.
5. NOL reconciliation gap of $6,585 vs 2019 v1 c/f estimate · resolved in favor of canonical 2020 worksheet ($46,483 available, all used, $0 c/f to 2021). See Original v2 Section 13.4 and JSON _v2_enrichment.NOL_lineage_validation_vs_2019.

Section 16 · Canon Compliance

• No em-dashes (separators are middle-dot · and en-dashes only where source uses them)
• No fabrication · every figure traced to a specific line on a specific form in source PDFs
• No .net references to Marc · Marc canonical identity preserved as @enroute.global
• No Marc-identity attribution to SCP Partner 1/2 (per 2026-06-24 identity canon · Marc is NOT a SCP partner)
• OCR-via-vision used as fallback per feedback_exhaust_artifact_search_before_claiming_data_missing_2026_06_15.md
• 5-format ship pattern applied per 2026-06-24 P0 deliverable canon (md + html + pdf + CF deploy + Mailgun email)
• No permission re-asks per 2026-06-24 autonomous execution canon
• No internal references to EGP personas in customer-facing copy (this is internal Confidential X analysis · not customer-facing)

Section 17 · Oversight Trail

• Persona: 2020-TaxYear Specialist
• Oversight: Gemma + Vesta + Betty + Hakeem
• 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)