Tax & Accounting Blog

Superseding and Amending Federal Returns

CS Tax & Asset Management Solutions March 10, 2015

The Modernized e-File (MeF) system processes both superseding and amended returns for Forms 1041, 1120, 1120S, 1120-F, 1065, and 1065-B. For Forms 990, 990-EZ, 990-PF, and 1120-POL, MeF processes only amended returns.

A superseding return is a return filed subsequent to the originally filed return, but filed within the filing period (including valid extensions). An amended return is a return filed subsequent to the originally-filed or superseding return, and after the expiration of the filing period (including valid extensions).

To electronically amend a tax return in GoSystem Tax RS, you must copy the locator, make applicable changes and mark the return as amended, and then re-create and retransmit the e-file from the copy of the original return. When filing a superseding return, re-create and retransmit the return from the originally filed locator after making applicable changes and marking the return as superseded.