Flynaj
Level 2
03-17-2021
06:51 PM
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Its called a superseding return, and for individuals you use 1040X. The IRS has asked that you not file amended returns yet for unemployment reported as income on returns filed.
https://www.irs.gov/newsroom/irs-statement-american-rescue-plan-act-of-2021
https://www.thetaxadviser.com/newsletters/2020/may/covid-19-coronavirus-tax-relief-quirks.html