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Filing

Electronic file a superseded return

The IRS allows electronic filing of superseded returns for Form 1040, 1040-SR, 1040-SS, 1040-PR, and 1040-NR. To e-file a superseded return, complete the following:
  1. Go to the
    General Information
     section on-screen ELF and select the
    Superseded Return
     box.
  2. Complete the amended return.
    note
    The process for electronically filing a superseded return is the same as an amended return based on IRS electronic filing specifications.
  3. Go to the
    PIN
     screen in the
    Electronic Filing
     folder.
  4. Select the
    Form 8879 is for superseded return or amended return (Form 1040-X)
     field.
    note
    • When this field is marked the
      Form 8879 signature status
       field is cleared.
    • If this field is not marked an ELF critical diagnostic will be present. That diagnostic will cause the return filing instructions to print as if the superseded return will be filed on paper.
  5. Enter a new date in the
    Signature date
     field.
  6. Enter the
    Taxpayer PIN
     and
    Spouse PIN
    , if applicable. This can be the same PIN that was used for the originally filed Form.
Form 8879 prints
Superseded
 on the form when it is used for electronically filing a superseded return.
note
The PIN entered for a taxpayer and a spouse, if applicable, proforma’s to the Prior year taxpayer PIN or Prior year spouse PIN fields on the PIN screen in the next year of UltraTax CS. If using Self-Select PIN as the signature method, the IRS uses the prior year PIN from the original 1040 return that was electronically filed as a security check for the taxpayer and spouse. Once processed, a superseded return becomes the original return on file with the IRS.

Electronic funds withdrawal (EFW) for superseded returns

Electronic funds withdrawal (EFW) is not available with an electronically filed superseded return.
If the taxpayer wants to pay a balance due for a superseded return using an electronic method, such as pay directly from their bank account for free, or with a credit or debit card for a fee, refer to https://www.irs.gov/payments for additional information on these and other electronic payment options or how to pay from a mobile device. If a payment is scheduled for the superseded balance due via an electronic method, you don't need to send a check to the IRS for the same balance due.
Electronic funds withdrawal (EFW) of estimated tax payments is not available with an electronically filed superseded return. If the taxpayer wants to change or cancel the electronic funds withdrawal of an estimated tax payment sent with the original return due to changes on the superseded return.

Direct deposit for superseded returns

Direct deposit is available and Form 8888, Allocation of Refund (Including Savings Bond Purchases) can be used with an electronically filed superseded return. The IRS doesn’t accept direct deposits for paper filed superseded returns.
To designate an e-filed superseded return for direct deposit, follow these steps:
  1. Go to the
    Amend
     screen in the
    Separate Filings
     folder.
  2. Select the
    Direct deposit amended (or superseded) refund
    field.
  3. Go to the
    Bank
     screen in the
    General
     folder.
  4. Verify all entered bank accounts and allocation data entry if there are multiple accounts.
Bank account information won't show on Form 1040/1040-SR, page 2 for superseded returns. Bank information for a direct deposited superseded return will be displayed on the Amended Comparison Report or on Form 8888, Allocation of Refund.

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