17897: Superseded Returns (Drake22)

Beginning tax year 2022, superseded returns can be e-filed through Drake Tax.

IRS e-file rules allow up to three amended returns to be e-filed each year; this rule applies to superseded returns, as well. A combined total of three superseded or amended returns can be e-filed for each taxpayer before the remainder must be paper-filed. As an example, if the taxpayer e-files one superseded return, he or she can only e-file up to two amended returns, as both superseded and amended returns count toward the same total.

What is the difference between an amended and superseded return? 

A superseded return is a modified return filed subsequent to the originally filed return and one that is filed within the filing period (including extensions). By contrast, an amended return is a corrected return filed subsequent to the originally filed return and one that is filed after the expiration of the filing period (including extensions).

How do I save the original return in Drake Tax?

For a 1040 series return or an 1120 return, when you open the X screen you are prompted to automatically archive the return and autofill the screen. If you select Yes, the software will automatically complete screen X and save a copy of the original return to the Archive Manager. If you select No, you will need to create the archive manually using these steps: 

1. View the return in View/Print mode.
2. From the toolbar, click Documents > Archive Client Return. 
3. Enter a description of the current return that makes the version easily identifiable, and click OK.
4. Wait until the message Archive created successfully appears.

For other return types, you will need to manually archive the return by following these steps:

1. View the return in View/Print mode.
2. From the toolbar, click Documents > Archive Client Return. 
3. Enter a description of the current return that makes the version easily identifiable, and click OK.
4. Wait until the message Archive created successfully appears.

How do I file a superseded 1040 return?

1. On the X screen.
   1. Answer Yes on the window that asks Automatically archive return and fill screen?
      • A copy of the current return is saved to the Archive Manager, and the fields on screen X are automatically completed based on the last time the return was calculated.
      • NOTE: If a state return is being amended, you must complete the applicable state's amended screen before making changes to the return. State amended screens function the same as the federal amended screen.
   2. Explain the reason for filing a superseded return in the Explanation of Changes text box.
   3. Mark the Superseded return box.
   4. Mark the Print "Superseded Return" on front of return box (optional). 
2. If filing a corrected or superseded 1040-PR or 1040-SS return, be sure to select the appropriate option from the If this is not the original return drop list on screen SSPR. This step only applies to a 1040-SS or 1040-PR. Skip this step if filing Form 1040 or 1040-SR.
3. Enter the necessary changes on the appropriate data entry screens.
4. On screen EF, mark the appropriate 1040-X box, and select any amended state returns being e-filed (if applicable).
5. Select the appropriate 1040-X box on screen PIN.
6. On the PMT screen, mark the appropriate 1040-X box on the Payment is for line (if there is a balance due).
7. Recalculate and transmit the return.
   • NOTE: The IRS often takes two to three months to process Form 1040-X.

Part III of Form 1040-X has space to explain the changes made to the original return. An equivalent field is provided on the X screen. If the changes involve another schedule or form, that schedule or form should be attached to the 1040-X.

Note: Form 8822, Change of Address is used to report a change of address for individuals.

How do I file a superseded 1120 return?

1. Open the X screen.
2. Answer Yes on the window that asks Automatically archive return and fill screen?
   • A copy of the current return is saved to the Archive Manager, and the fields on screen X are automatically completed based on the last time the return was calculated.
   • NOTE: If a state return is being amended, you must complete the applicable state's amended screen before making changes to the return. State amended screens function the same as the federal amended screen.
3. Press Page Down and then explain each line change in the Explanation of Changes text box. A new screen should be used for each line. 
4. On federal screen 1, mark the Superseded return box.
5. From the blue link on screen 1, open the SUP screen and make any necessary entries. You can also check the box Print "Superseded Return" on the front of return from the SUP screen. 
6. Enter the necessary changes on the appropriate data entry screens.
7. On screen EF, mark the 1120X/Superseded box, and select any amended state returns being e-filed (if applicable).
8. On the PMT screen, mark the 1120X box on the Payment is for line (if there is a balance due).
9. Recalculate and transmit the return.

How do I file a superseded 1120S return?

1. Archive the return.
2. Open the X screen and record the first change.
3. Press Page Down and explain each additional line change. A new screen should be used for each line. 
4. On federal screen 1, mark the Superseding box.
5. Open the SUP screen from the blue link on screen 1 and make any necessary entries. You can also check the box Print "Superseded Return" on the front of return on the SUP screen.
6. Enter the necessary changes on the appropriate data entry screens.
7. On screen EF, mark the 1120X/Superseded box, and select any amended state returns being e-filed (if applicable).
8. On the PMT screen, mark the Amended 1120S box on the Payment is for line (if there is a balance due).
9. Recalculate and transmit the return.

How do I file a superseded 1065 return?

1. Archive the return. 
2. On federal screen 1, mark the Superseding box.
3. From the blue link on screen 1, open the SUP screen and make any necessary entries. You can also check the box Print "Superseded Return" on the front of return on the SUP screen.  
4. Enter the necessary changes on the appropriate data entry screens.
5. Use the SCH screen, option 011 to create an Amended Return Statement. 
6. On screen EF, mark the Amended/Superseded 1065 box, and select any amended state returns being e-filed (if applicable).
7. Recalculate and transmit the return.

How do I file a superseded 1041 return?

1. Archive the return. 
2. Open the X screen and record the first change.
3. Press Page Down and explain each additional line change. A new screen should be used for each line. 
4. On federal screen 1, mark the Superseding box.
5. From the blue link on screen 1, open the SUP screen and make any necessary entries. You can also check the box Print "Superseded Return" on the front of return on the SUP screen.
6. Enter the necessary changes on the appropriate data entry screens.
7. On screen EF, mark the Amended/Superseded box, and select any amended state returns being e-filed (if applicable).
8. On the PMT screen, mark the Amended 1041 box on the Payment is for line (if there is a balance due).
9. Recalculate and transmit the return.

Note: Form 8822, Change of Address is used to report a change of address for estates.