After 28 years in the business (and my partners in the business 50+ years) AND having taught the H&R Block income tax courses and in all those years the new 1040 has NEVER been sent with the 1040X ... the new 1040 is populated only to be used by the taxpayer to confirm that all changes were made properly and reflected on the 1040X. Note the 1040 & 1040X do not have "attachment sequence numbers" since they are the primary form that everything is attached to. See the IRS instructions:
Assembling Your Return https://www.irs.gov/pub/irs-pdf/i1040x.pdf
Assemble any schedules and forms behind Form 1040-X in the
order of the “Attachment Sequence No.” shown in the
upper-right corner of the schedule or form. If you have
supporting statements, arrange them in the same order as the
schedules or forms they support and attach them last. Don’t
attach a copy of your original return, correspondence, or other
items unless required to do so.
NOW that said ... if you do include the new 1040 (aside from giving the input operator a chuckle) it will not hurt to do so.
