Business Returns E-file: Special Return Types: Superseding and Amended Returns

The IRS accepts both superseding and amended returns for Forms 1065, 1120, 1120S, and 1120-F.

A superseding return is a subsequent return filed within the filing period (including extensions). An amended return is a subsequent return filed after the expiration of the filing period (including extensions).

Both superseding and amended returns are required to be e-filed if the taxpayer is required to e-file the original return.

Partnerships that are required to e-file an amended return for a tax year no longer supported by MeF must contact the e-help desk at 1-866-255-0654. The taxpayer should indicate that they are required to file an e-file amended return, since MeF no longer supports the tax year for which they are filing the amended return. Therefore, they are requesting a waiver from the requirement to E-file the amended return.

Superseding Returns

A superseding return must be a complete XML filing of the entire return with all required forms, schedules, and attachments (XML or PDF, if applicable). All of the business rules for e-filing original returns are enforced for superseding returns.

Using Superseding Returns

Navigate to Organizer > General Information > Basic Return Information > Return Information tab, and then select the Superseded Return option.
Make all necessary changes to this return.
The superseded return must be a complete return with all forms, schedules, and attachments.
Follow your normal procedures for creating, reviewing, and submitting the e-file.

Amended Returns

An e-filed amended return is similar to a paper amended return filing in that the amended return is a subset of information from the original return. The amended return should include the main form and any changes that were made. All business rules applicable for e-filing of the original return are enforced for amended returns.

Starting with 2011, partnerships required to file a Form 8082 along with their amended return need to complete the Form 8082, available electronically, and attach the General Dependency (Small) Form to indicate:

If you are a Tax Matters Partner (TMP) filing an Administrative Adjustment Request (AAR) on behalf of the pass through entity and you are or not requesting a substituted return treatment.
If you are an Electing Large Partnership.

Amended returns require at a minimum:

The corrected Form 1120, 1120S or 1120-F completed in its entirety with the Amended Return check box selected.
All forms, schedules, and attachments that changed, or that support changes on the amended Form 1120, 1120S, or 1120-F, including any subsidiary returns (if changed) and the information to support those changes.
Submit one of the following:
- For Form 1120 – Attach the XML Form 1120X completed through Part I, line 10 or 11, as applicable, and Part II with the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change.
  
  or
- For Forms 1120S and 1120-F – Attach the XML document amended return changes that identifies the line number of each amended item, description, amount on the previous return, amount on the amended return, and explanation of the reasons for each change.
A signed signature document (Form 8453) as applicable, or use of a Practitioner’s PIN.
Appropriate forms to make a payment, request a refund or request a credit carryover to another year.

For Form 1065, there is an Amended Return box in the XML schema. For this form, IRS has not identified a subset of business rules to enforce. In order to pass the business rules for these forms, a complete return must be e-filed.

Using Amended Returns

For amended returns:

Create a new return by selecting Save As. This creates a duplicate of the original return. In the new return, select Organizer > General Information > Basic Return Information > Return Information tab.
Check Amended Return, and do the following, as applicable:
- For 1120 returns, make all necessary changes to the corrected return, and complete Form 1120X for inclusion in the XML file.
- For 1120S returns, make all necessary changes to the corrected return, and complete the Amended Return Changes detail that identifies the line number of each amended item, description, amount on the previous return, amount on the amended return, and explanation of the reasons for each change. This detail is entered in Organizer > Amended Return > Amended Changes.
- For 1065 returns, make all necessary changes to the corrected return, and complete the Amended Return Explanation Statement. This detail is entered in the Organizer.
- Include an updated signed Form 8453 or Practitioner PIN information with each amended return.

E-file/oit_superseding_amended.htm/TY2020

Last Modified: 03/20/2020

Last System Build: 09/13/2021