Question
Does ProConnect have a dedicated §174A(c) election input, or is this a PDF attachment?
Individual 1040-X for tax year 2025. Need to attach an election under §174A(c) (OBBBA domestic R&E), made per Rev. Proc. 2025-28 §6.02.
The statement has to carry two legends at the top: "FILED PURSUANT TO SECTION 6.02 OF REV. PROC. 2025-28" and "Filed pursuant to §301.9100-2" (late election relief).
Is there a dedicated elections input for §174A(c) in the 2025 program, or does this go in as a PDF attachment / general footnote? And does e-filing a 1040-X with a PDF attachment work cleanly for 2025?
Thanks.
