@CatinaT1
I have issues with your answer ... this 21.5.3.1 is in reference on how an IRS employee can expedite an audit ... if the taxpayer sends information instead of the amended return ... this is not the same thing as filing a 1040 instead of a 1040X to correct an erroneous filing.
This is from the Internal Revenue Manual:
21.5.3.1 (09-07-2017)
Program Scope and Objectives
Purpose: This IRM contains the guidelines for identifying claims and the processing steps necessary to complete the case, along with the required taxpayer notification. Claims are usually filed on Form 1040-X, Amended U.S. Individual Income Tax Return, Form 1120-X, Amended U.S. Corporation Income Tax Return, Form 843, Claim for Refund and Request for Abatement, Form 8849, Claim for Refund of Excise Taxes, or one of the Form 94XX series returns, but may be made in an informal written inquiry. Accounts Management (AM) will expedite the resolution of all disaster claims. Claims include:
Claims for Credit
Claims for Refund
Requests for Abatement
Internal Revenue Manual 21.5.3.4 General Claims procedures states that ‘an informal written inquiry that includes everything necessary to input a correct adjustment’ will be processed.
https://www.irs.gov/irm/part21/irm_21-005-003r
And this article on superceeding is in reference to the form 1065 or 1120S not the 1040 :
Also, some professional software actually allows for filing of superseded returns. https://support.cch.com/kb/solution.aspx/sw23174
According to my professional program DRAKE the only way to correct the registration filing is to formally amend the return and mail it in ... I am going to trust they know what is correct at this time so it will be the only information I will be reporting in this forum until the the IRS web site says otherwise.
