A tactical question

[appelman]

I have to amend three years of returns for a client. Because the amendments sharply reduce AGI, they result in carryover of unallowed charitable deductions. Hence, the results of the later amendments are partly affected by the earlier one. My question is whether I should send them in all at the same time, in separate envelopes, but with cross-referencing notes, or whether it might be better to send in the earliest, wait a couple of months before sending in the 2nd, and another couple of months before sending in the third.

[rtsietsema]

Separate, but together.

I have had success when doing multiple amends by placing each in it's own envelope and labeling the year on the outside, then placing all the envelopes in a larger envelope with a cover letter explaining that one amendment will impact the following. My thought is that possibly one person will be able to process all of the returns, and see the impact each has on the subsequent return.

So far it has worked well for me, I have yet to receive any negative response and my amended returns have all been processed correctly.

[appelman]

Neat idea.

I might give it a try. Thanks.

[taxea]

1. IRS does not want multiple returns submitted in one envelope.
2. IRS deals with each tax year separately so there is no need to cross-reference from one return to the other.
3. as you do the amended returns in the proper order the carryover will work out properly

[rtsietsema]

Separate returns

I indicated each return is in a separate envelope, so my suggestion still holds. Each return can be processed independently if they wish. Also, we all know how errors can occur in processing returns. I would think anything we can do to help elimnate the possibility of errors is in fact a good thing. A brief cover letter explaining what is going on can't be a bad thing.

[DexEA]

I indicated each return is in a separate envelope, so my suggestion still holds. Each return can be processed independently if they wish. Also, we all know how errors can occur in processing returns. I would think anything we can do to help elimnate the possibility of errors is in fact a good thing. A brief cover letter explaining what is going on can't be a bad thing.

I have done the same many times, but didn't include any cover letter, have yet to have any issues. Usually I put each return in an envelope with address and year noted and then put all in one priority mail envelope. Multiple returns aren't submitted in one envelope but each return is in it's own envelope.