I'm not sure how to interpret that part of the IRS statement.  You MIGHT be right that it would be able to be e-filed with the IRS. I think we have been able to submit a dependent after the prior submission was 'cleared' for quite a while, which would support the interpretation that you are right and this new statement means we can submit a duplicate before the dependent is 'cleared'.  But I'm not sure. 

However, that last time I checked, Intuit also had their own rejection for duplicate taxpayers submitted through them.  So it is possible that even if the IRS were to be able to accept the e-file, that Intuit might be rejecting it before they sent it to the IRS.  But again, I don't know for sure.