1120-US ELF: Amended or superseding returns (FAQ)

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Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to transmit e-files from CS Connect. Find out more.

IT number: 408962


Should I file an amended or superseding return?


According to IRS Publication 4163, “A superseding return is a return filed subsequent to the originally filed return but filed within the filing period, including extensions.” A superseding return is considered the original filing, because the return takes the place of any other return previously filed during the filing period, including extensions. If you are filing a subsequent return after the filing period, including extensions, you would have to file an amended return.

Note: A superseding return does not replace any previous electronic funds withdrawal payment requests. If a payment request is present in both the original and the superseding return, that amount will be withdrawn from the account twice.

An amended return is a subsequent return filed after the expiration of the filing period (including valid extensions). Amended returns are included in the electronic file.

Note: If you were mandated to electronically file the original return, you are also mandated to electronically file the amended or superseding return. This applies to the current and two prior tax years.

Related topic: 1120-US ELF: Electronic filing FAQs

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