For some reason the link breaks in the editor, but here is the excerpt:
Superseding Returns
In my April 29, 2020, blog, I called attention to superseding returns — returns filed after an original return but before the due date of the original return. Returns are typically due on April 15, but taxpayers can submit a Form 4868, Application for Automatic Extension of Time to File, until October 15. Taxpayers can use superseding returns to correct an error or change a tax election as a substitute for the original filed return. For example, taxpayers might elect to have an overpayment shown on an original return applied to the tax owed the following year. By filing a second (superseding) return, taxpayers can change that election and receive the refund in the current year instead.
Superseding returns are treated as a replacement of an original return, and the IRS adjusts its records accordingly (see, for example, Internal Revenue Manual (IRM) 21.6.7.4.10). As I noted in a recent blog, it is important to remember the IRS treats the original return filing date as the key date for assessment and refund statute purposes — not the date the superseding return was filed if the superseding return was filed before an extended due date.
