What if there is a change on the return after IRS accepts the transmission?
Electronically filed returns may not be changed after the IRS accepts the transmission. If the returns are submitted and rejected by the IRS for federal or state reasons, the returns can be corrected and retransmitted. If the tax preparer or taxpayer needs to make changes after the IRS has accepted the returns, the taxpayer may file a separate electronic amended return for the state, but must file a paper amended federal return mailed to the IRS because the IRS does not accept electronic amended federal returns.
