@George4Tacks wrote:
Did "Taxspeaker" mention that you need to paper file the superseded return?
https://www.thetaxadviser.com/newsletters/2020/may/covid-19-coronavirus-tax-relief-quirks.html
(This is not directed at you specifically George, just picking on your article.)
The Tax Adviser article is outdated, it was written prior to the IRS allowing efile of amended 1040 returns. On May 21, 2020 it was correct that you had to paper file a superseding return.
It is also correct (and stated in the article) that an amended return filed prior to the due date is considered a superseding return. So e-filing an amended 2020 individual return prior to 4/15/21* is the same as filing a superseding return.
That said, the main reason you would need to file a superseding return (prior to the due date) rather than an amended return (filed after the due date) is because you need to change the filing status from MFJ to MFS. That brings us back to the efile question which is addressed in IRS FAQ here:
https://www.irs.gov/filing/amended-return-frequently-asked-questions
"5. If the Filing Status differs from the Filing Status on the Original Return, then the Amended Return must be filed by paper."
We get to the same answer at the end of the day (paper file) but with different paths. If you have to paper file anyway, you might as well print out a regular 1040 and write "SUPERSEDING RETURN" on the top of it. That's probably easier than using a 1040X anyway.
If you're not changing filing status then you're probably under some misconception that a superseding return is going to mean something different than an amended return because in reality there are only a few important elections that must be made on an original return. If you haven't already made those, then yes, supersede, but in that respect this year is no different than any other year.
Are we having fun yet? Please tell me when we're supposed to start having fun. Today I'm mostly just irritated (and it probably shows) so I may have to cold-turkey this place for a few days.
Rick
* As of this writing on 3/17/21, the due date of 2020 individual 1040s is still 4/15/21. When someone reads this later after the deadline has been extended it may no longer be correct.
