An S Corp client gave me what they said was their total ERCs receivable for 2020.  As the rules dictate, I e-filed an amended 1120-S for 2020 to reduce salary & wage expense for this amount.  After the amended return was e-filed and accepted, however, the client tells me they now have an additional $8,999 due for 2020 which was not included in the original total used on the amended 1120-S.  So I tried to e-file a revision to the first amended return but get e-file reject, no surprise there.  QUESTION: Has anyone else encountered this issue and, if so, how did you handle it?  The though of paper-filing a second amended return for 2020 is hateful to me.  I had also amended this client's 1120-S for their 2021 ERCs so no help there either.   The best solution that immediately comes to mind would be to pick up the additional $8,999 in income on the sole Member's 2020 1040X- this would be technically incorrect but would provide the same end result.  Any advice from someone who's tackled the same issue would be enormously appreciated,  Except for the obvious advice of being 100% sure the ERC amounts from the client are final prior to amending the return- I'm painfully aware of that.