"Can I attach a letter written by the client requesting the IRS to deposit funds directly into any of their bank accounts?" 

Winning the Powerball has better odds than the IRS reading the note and complying with it.

How about waiting for the new address to submit the 1040-X?  Or if local to you, how about using your office address?  A parent's address, a friend's address? After they have their new address file the Change of Address Form 8822.

Thanks@dascpa.

one thing more, client loss all 2021 tax docs like W-2s and 1099s....

I did not make the original 2021, I am going to make an amend for 2021; I did override all numbers on 1040 now and saved it as a original and working on 1040-X I have many red errors I called Proseries have said numbers are black and white for the IRS, take off check mark of EF center and send it. I would like to know can I take this risk however it is for me is the first time just I am asking for!

Thanks@Terry53029.

If the client could not find any tax documents related to that year, what can I do for e-filing?

Thanks for help!

You can't e-file without those documents.  But if the client can't find their documents, what you are amending?

Have your client go to irs.gov, and create an account. Then have him get an Income Transcript for year you are doing.

@IRonMaN 

Maybe an SFR?

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