I'm curious to see what kind of fraud filters they're going to put on this.  Right now there's a fairly narrow window in which a fraudster can efile a current year tax return and have it accepted (before the real taxpayer files).  1040s are basically "first one through the door wins" (at least in terms of EF acceptance).  If they open that up to 1040X returns then it could be 3 years later that fraudsters are "amending" valid returns and having the check sent to the taxpayers "new" address.

And starting with 2019, really?  Considering there were considerable tax law changes made retroactively to 2018, I suspect there are going to be way more 2018 amendments that normal years.  I know I have several energy credit ones in the pipeline already, at least one T&F deduction and at least one PMI.  And I have a small practice with no NOLs or broken QIP depreciation.  Anyone with those will have to rewrite history.

Rick