Lacerte Tax Idea Exchange

The IRS hasn't even started accepting e-filed returns yet and you want to file a superseded tax return?

Lacerte does not do superseded returns. You can either manually mark it as such and mail or efile an amended return.

I agree with you @NLCPAS! We've heard from Spidell, Western CPE, and many other sources over the past year to file Superseded tax returns instead of Amended tax returns but we haven't been able to do that with Lacerte!

I think the efile limitation is an IRS one. But Lacerte could have the ability to mark SUPERSEDING on the top of a return.

@sjrcpa - The National Taxpayer Advocate had an article on their site about Superseding returns last year in April. It must be deleted now but thankfully Wayback Machine has archived it for us: https://web.archive.org/web/20201019010552/https://taxpayeradvocate.irs.gov/news/NTA_Blog_The_Value_...

Here was a post by Spidell a year ago stating that for business entities, the superseded return may be e-filed by checking the superseding return box on the electronic submission. For individuals, the process takes longer. Superseding individual returns (Forms 1040) must be filed on paper and mailed to an IRS processing center where they are subject to processing delays and a greater risk of transcription errors. Here is a link to their email/post: https://www.magnetmail.net/actions/email_web_version.cfm?ep=BWwNB7MNTsGioBV5xN_a_UzEqWoTvYQFzM7ro2DiK...

Thanks for the info.

I believe you HAVE to file superseded tax return and not amendment if you are still within the due date

Because of 2020 tax changes that just passed in 2021, the superseded return is the easiest way to fix returns that are already done.  (for example, the unemployment deduction on the first $10,200.00.)  From what I understand, you can efile these.  However, Lacerte will not let you file a superseded return, and I would like to know why. 

"If you have already filed your 2020 Form 1040 or 1040-SR, there is no need to file an amended return (Form 1040-X) to figure the amount of unemployment compensation to exclude. The IRS will refigure your taxes using the excluded unemployment compensation amount and adjust your account accordingly. The IRS will send any refund amount directly to you."

From the IRS:

https://www.irs.gov/forms-pubs/new-exclusion-of-up-to-10200-of-unemployment-compensation

Don't keep sending returns, in other words.

Thank you for this!  I hadn't seen it!

Any changes to being allowed to supercede and efile?  It is April...

Thanks for letting us know it is April.  I'm sure a lot of folks have been so overwhelmed this year that they might not know what month it is.

First, Ironman was not helpful.  Second, you can efile the amended return - so just used that

Here's what Patrick Dimmitt, ex-IRS, said today on this topic on the NAEA Board:

Note that the IRS treats an amended return filed before the due date as a superseding return.  See IRM 21.7.9.3.4 and IRM 21.7.9.3.  If you are filing the superseding return on paper using the original form, mark the top of the return "Superseding Return" so it is identified as such.  For individuals, efiling is limited to amended returns.  Again, an amended return filed before the due date will be treated as a superseding return.  If you want to file the superseding return using Form 1040, it must be done on paper, and again, mark the return at the top, "Superseding Return.

Note if a return is filed by the unextended due date, a filing after the original due date will not be considered a superseding return even if there is a filing extension."

Jerry you were so much more helpful than Ironman.  Thank you for that comprehensive post.