Discussion:"As Amended" and "As Originally Filed"
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Discussion Forum Index --> Advanced Tax Questions --> "As Amended" and "As Originally Filed"
Discussion Forum Index --> Tax Questions --> "As Amended" and "As Originally Filed"
| 6 November 2007 | |
| The 1040X instructions at the top of page 3 instruct us to enter "Amended" across the top of the return.
Do you, as a practice, attach a copy of the "As Originally Filed" return? Or is this one of those things that tax pros do because "they did at x firm, so I do it." I do not believe it is in the instructions, is it? I certainly can't find it. | |
| 6 November 2007 | |
| I attach a copy of the applicable pages of the originally filed return and mark them. I believe that this helps in the processing of the amended return. | |
| November 6, 2007 | |
| No, I just prepare the 1040X and attach any pages that have changed from the original filing. | |
Donniecastleman (talk|edits) said: | 6 November 2007 |
| Agreed! | |
| 6 November 2007 | |
| I have two big red stamps: "Amended" and "As Originally Filed". I think I would do this even if not required, since it sure helps figuring stuff out later on looking at my own files. And yes, I include both copies of all pages that have changed in the 1040X. Sometimes "That's the way we've always done it" is a good enough reason for me. | |
| 6 November 2007 | |
| As I understand it you are only required to file the 1040x and any amended forms or schedules which are changed from the original. Attaching the original return is not mandatory and should not help or hurt the filing of the 1040x. Like JD said sometimes you just get in a habit and that is ok to. | |
| 7 November 2007 | |
| When an amended return tries to post to the IRS computer system it generates a duplicate filing condition which has to be resolved by associateing the original return. Since the originial original has to be attached to the amended return, there is no need to supply a copy of the original. | |
| 7 November 2007 | |
| Nole. I too was brainwashed by the traditions of the behemoths.
I've seen that too in the instructions and now just attach the pages that changed. Didn't have to order a "As Orig. filed" stamp. I also think that it doesn't hurt to include both either. | |
Michaelstar (talk|edits) said: | 7 November 2007 |
| When I prepare an amended t/r - I take all original pages - move them on the photocopy machine a little to the left - to provide me with enough space on the right margin to then add a column "As Amended". I write the amended numbers in this new/add column and complete the return. I only write in the numbers changed on those lines that have changed but do total "total income", "AGI" etc so that I have info on the pages that also agree with the 1040x - assuming we are discussing a 1040x - if a business t/r - I follow the same format.
This way the client and the taxing authority see all info as originally filed and as amended. | |
| 7 November 2007 | |
| I have never provided the originally filed return and have never had a problem with IRS not being able to find the original return. Obviously, an originally filed return needs to be kept in the tax practitioner's records and one should be supplied to the client.
I find that the more extraneous information you provide IRS, the more problems they seem to have in resolving issues. | |
| November 7, 2007 | |
| Michael, I'm surprised your amended returns don't kick out. Although your procedure is logical, it is not the procedure IRS dictates. | |
Michaelstar (talk|edits) said: | 7 November 2007 |
| Not one has ever been kicked out in more than 25 years. Never a follow up notice, never any slow down when requesting refunds and some have been large. Business or individual. This is how I was originally taught to do it back in the very early 80's from guys who worked at Pete Marawick (sorry if spelling is incorrect). The final firm I worked at - and the partners were from a much different line of the old big eight - they required that amended t/r's be prepared the same way. So I have never known any different. Have seen other methods but this method has always worked up to now and there does not seem to be any confusion. | |
| 7 November 2007 | |
| The 1040X page 3 instruction is for resident/nonresident alien returns. The original 1040, IRS-retrieved original, or a furnished copy, doesn't help IRS much anymore. They can pull up on computer screen a text image of it, sufficient to check almost any 1040X. | |
