Superseded and amended returns
Definition of superseded and amended returns.
Superseded return
A superseding return is a subsequent return filed within the filing period (including extensions).
A superseded return is considered the original filing, because it takes the place of any other return previously filed during the filing period.
A superseded e-file must be a complete filing of the entire return with all required forms, schedules, and attachments. All business rules for e-filing original returns are enforced for superseded returns.
Amended return
An amended return is a subsequent return filed after the expiration of the filing period (including extensions).
The amended return must be a complete filing of the entire return with all required forms, schedules, and attachments.
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