We have received numerous e-file returns in which the Form 1040, Schedule M was completed incorrectly causing high fallout to the Error Resolution System (ERS). E-file returns that fallout to ERS may cause a delay in the processing for 2 to 3 weeks. The YES and NO boxes should be checked per the Schedule M line instructions. If the NO box is checked on line 10 or line 11 of the Schedule M, please do not enter an amount on either line.
On a joint return, if both spouses received an economic recovery payment in 2009, check the YES box and enter $500 on line 10 of the Schedule M. Then, if both spouses received a government pension or annuity in 2009, check the YES box and enter -0- on line 11.
On a joint return, if only one spouse received an economic recovery payment in 2009, check the YES box and enter $250 on line 10 of the Schedule M. Then, if the other spouse received a government pension or annuity in 2009, check the YES box and enter $250 on line 11.
On other than a joint return, if the taxpayer received an economic recovery payment in 2009, check the YES box and enter $250 on line 10 of the Schedule M. Then, if the taxpayer also received a government pension or annuity in 2009, check the YES box and enter -0- on line 11.