Superseding vs. amended

[Treasur2]

I consider myself relatively inexperienced. I learned of the superseding option, vs. amended just about a week ago. Have been reading much about it here and elsewhere to educate self.

From what I gather, IRS actually prefers superseding vs. amended prior to filing date for same year. But, as in most things, in practice accepts either at anytime.

Can anyone comment on if they have ....ever....had a problem or rejection of a superseded return. Again, I'm only looking for education on superseding returns.

[David1980]

You will hear people say very authoritatively that prior to the tax return deadline you should not use 1040-X. Often referenced to "phone calls" and "conversations with IRS employees" and other things that are impossible to validate.

You'll find more information on superseding returns in the IRM 21.6.7.4.10. https://www.irs.gov/irm/part21/irm_2...r.html#d0e4390

Note #1-1. "An amended (Form 1040X) or corrected (duplicate) return filed on or before the due date or the extended due date is a superseding return."

My take: Keep doing whatever you're happy with. I file a 1040-X.

[Gene V]

Corporate returns

I consider myself relatively inexperienced. I learned of the superseding option, vs. amended just about a week ago. Have been reading much about it here and elsewhere to educate self.

From what I gather, IRS actually prefers superseding vs. amended prior to filing date for same year. But, as in most things, in practice accepts either at anytime.

Can anyone comment on if they have ....ever....had a problem or rejection of a superseded return. Again, I'm only looking for education on superseding returns.

Superseding returns are use for Corporate tax return-haven see it use for personal return 1040

https://www.irs.gov/businesses/corporations/amended-and-superseding-corporate-returns

[taxea]

I am one of "those people" who was told by the IRS to correct the return and write "Superseding Return" across the top of pg 1 of the 1040. It replaces the original filed return without having to do a 1040X. I've done it a few times since the conversation and have not had a one rejected, returned, or questioned.