PAPER FILE 1040-X

[HOPE2]

Hi to Community.

This is the first time I made a paper file 1040-X.

Couple should sign and date handy on page 2 of 1040-X, how about tax preparer? Should I sign and date handy writing or typed-font signature and date are fine?

My client is another state.

Also I did not original 1040 for him, he is new.

How about page 2 of 1040?

Couple should sign and date handy on page 2 of 1040 or they do not need to do,

Should tax preparer sign and date handy writing or typed-font signature and date are fine?

Thanks in advance!

[IRonMaN]

The taxpayers need to sign but your printed name acts as an allowable signature for the preparer.  There is no need to attached a 1040 to the 1040X.

[HOPE2]

I edited my post, I did not file his original tax return. On his original tax return tax preparer forgot to file 1098-E, 1095-A numbers was incorrect and some other mistake that some new form generated by me because those mistake, IRS does not need to have these new forms which I generate when I made 1040-X?

Should I attach  8948?

[sjrcpa]

The answer is the same.

[HOPE2]

Should I attach form 8948? I did not file his original tax return. On his original tax return tax preparer forgot to file 1098-E, 1095-A numbers was incorrect and some other mistake that some new form generated by me because those mistake, IRS does not need to have these new forms which I generate when I made 1040-X?

[IRonMaN]

You are supposed to attach any forms that have changed from the original filing.

[HOPE2]

1040 page 1-2, 8962, 8863, sch 1 and 8995 got changed after amending, you meant I have to attach all of these forms to 1040-X?

Thanks

[sjrcpa]

Yes. EDIT There is no requirement to efile 1040X so you don't need 8948. per itonewbie below, you should attach 8948.

[itonewbie]

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@sjrcpa wrote:

Yes. There is no requirement to efile 1040X so you don't need 8948.

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My understanding is that 1040X is now under e-file mandate.  I would, therefore, include a F.8948 with a 1040X filed on paper.

It was originally covered under administrative exemptions per Notice 2011-26 only because e-filing for amended return was not available at that time.

Notice 2020-70 was subsequently issued to remove 1040-NR from the list of administrative exemptions provided for under the previous notice and stipulates that "future updates to the list of returns in Notice 2011-26 that are administratively exempt from the electronic filing requirement due to IRS e-file limitations will be provided for in IRS Publication 4164."

Interestingly, e-filing of 1040-NR (other than dual status returns) was made possible the same year as 1040X but Notice 2020-70 covers only 1040-NR.

Notwithstanding the omission of 1040X in Notice 2020-70, Publication 4164 has since been updated to reflect the change.  If we refer to Section 1.6, we will see that 1040X is no longer exempt unless it is a dual status return, the original was not e-filed (which makes the amended return ineligible for e-filing), or that it was for tax years prior to 2019, the first tax year e-filing was made possible (which should really be 2021 now based on the 1 + 2 formula).

[itonewbie]

Of course, there's also the reason that Intuit doesn't allow e-filing of 1040X if the original was not e-filed with their software...  Not sure if that has changed though.

[itonewbie]

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@HOPE2 wrote:

1040 page 1-2, 8962, 8863, sch 1 and 8995 got changed after amending, you meant I have to attach all of these forms to 1040-X?

Thanks

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@HOPE2 You can imagine how much time it took to assemble 1040X back in the days when they were all filed on paper, sorting out those forms, schedules, and statements that got changed and then stamping "As Amended" on top of each.

Yes, the IRS needs all these to process the amended return because they need to be able to see what has changed and how the numbers flow.  The 1040X is simply a summary of the various changes.  The IRS is just the same as you - there is no way you could have reviewed and approved the 1040X without those details.

[sjrcpa]

@itonewbie Thanks Jensen. I missed the 1040X efile requirement.

[Jim-from-Ohio]

I have been able to efile 1040Xs where the original return was efiled by a different preparer. 

[HOPE2]

@itonewbiethanks 

Sorry I am confused.

For me it was complicated based on answers of @IRonMaN and @sjrcpa however I usually wait to be convinced.

Now you are trying to help me and my confusion is because of last answers I got from other volunteers..

I can not understand this part:    If we refer to Section 1.6, we will see that 1040X is no longer exempt unless it is a dual status return, the original was not e-filed (which makes the amended return ineligible for e-filing), or that it was for tax years prior to 2019, the first tax year e-filing was made possible (which should really be 2021 now based on the 1 + 2 formula).

Of course, there's also the reason that Intuit doesn't allow e-filing of 1040X if the original was not e-filed with their software...  Not sure if that has changed though. You mean, if the original already did not e-filed we can not make e-file 1040-X?

Yes, the IRS needs all these to process the amended return because they need to be able to see what has changed and how the numbers flow.  The 1040X is simply a summary of the various changes.  The IRS is just the same as you - there is no way you could have reviewed and approved the 1040X without those details.

What I understood: I have to attach 8948 and since most of original forms got changed (which I dont know already e-filed or mailed) because of 1040-X,  I should attach all of  new 1040 pages.

 If it is, now I have to back my first question that still unanswered, 

Couple should sign and date handy on page 2 of 1040-X, how about tax preparer? Should I sign and date handy writing or typed-font signature and date are fine?

My client is another state.

Also I did not file original 1040 for him, he is new.

How about page 2 of new 1040 which I made it?

Couple should sign and date handy on page 2 of 1040 or they do not need to do,

Should tax preparer sign and date handy writing or typed-font signature and date are fine?

Thanks for your patience!

[sjrcpa]

Why aren't you efiling the 1040X?

The Preparer's printed name is acceptable as their signature on a 1040X.

If it really has to be paper filed, the taxpayer needs to hand sign.

I edited my answer about the 8948 after itonewbie corrected me. And FYI, I clearly marked what I edited.

[itonewbie]

@HOPE2 The answers are still the same as those given by Susan and Jeff.

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What I understood: I have to attach 8948 and since most of original forms got changed (which I dont know already e-filed or mailed) because of 1040-X,  I should attach all of  new 1040 pages.

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Why would you not know whether the original return was e-filed or mailed?  Your client should be able to tell you.  If it was e-filed, your client would have signed a F.8879.  If it was filed on paper, there would be a F.8948.  Or your client could simply confirm with the preparer.  And you can always try e-filing first before resorting to filing on paper.

Also, as you have been advised, you do not need to attach all new 1040 pages, only the forms, schedules, and statements that have changed.

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Couple should sign and date handy on page 2 of 1040-X, how about tax preparer? Should I sign and date handy writing or typed-font signature and date are fine?

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If your clients are to file on paper, they will need to sign and date on page 2 of 1040X, which is their amended return, not the 1040.  You can also need to sign and date on page 2 of 1040X only; your typewritten name is acceptable as your signature for this purpose.

Hope this is clear.

[HOPE2]

It is for 2020

[HOPE2]

@itonewbie Thanks. I am asking you because the new 1040 page 1-2 which I made it, numbers is different than the original one , I can say most of the original (2020 tax return, unable to e-file ) got changed and my name appeared on the new 1040 page 2 that is why am asking for myself on new 1040 and couple names as well.

Based on your helpful guidance all new forms should be attached, a kind of I can say all papers should go along with 1040-X .

Thanks for your help!

[itonewbie]

For me, I've always included the new 1040 since I was a baby.  OK, that's an exaggeration - just since my previous life.

You will have no option but to paper-file the 2020 amended return since the earliest return that can be e-filed is now 2021.

[HOPE2]

@itonewbie thanks again but I am really baby.

My name appeared on the new 1040 page 2 which I made it  that is why am asking for myself on new 1040 and couple names as well.

for 1040-X I got it.

Should couple sign and date handy on page 2 of new 1040 or they do not need to do,

Should tax preparer, me, sign and date handy writing or typed-font signature and date are fine, for new 1040?

Thanks for your patience!

[itonewbie · Accepted solution]

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@HOPE2 wrote:

Should couple sign and date handy on page 2 of new 1040 or they do not need to do,

Should tax preparer, me, sign and date handy writing or typed-font signature and date are fine, for new 1040?

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As we said before, no to both.

[HOPE2]

@itonewbie I infinitely thank you for your supportive assistance during this time!

NEVER FORGOT.