The following video shows how to amend a 1040 return (to generate a 1040X).


To generate the Form 1040X to amend a 1040 return, do the following:

1. Create a second version of the return.
   • CCH Axcess™ Tax. How do I create a copy or a new version of a return in CCH Axcess™ Tax? 
   • CCH® ProSystem fx® Tax. How do I create a copy or a new version of a return in CCH® ProSystem fx® Tax?
   • If you are using interview forms, please review How do I generate Form 1040X to amend a 1040 return using interview forms in CCH® ProSystem fx® Tax?

• Note: After creating a second version of the return, we recommend amending version 1. If version 1 is always your active return, it will be easier to know which return version to roll forward to the next year.

2. Mark the return to be an amended return.
   1. Go to the Other > 1040X - Amended Return worksheet.
      • Select Section 1 - Options.
        • In Line 1 - Transfer original information, select the check box.
        • In Line 2 - Force preparation of lines 1 through 23, select the check box.
      • Select Section 2 - General.
        • In lines 1-9, select the options that apply.
      • Select Section 3 - Original Return Information and Overrides, and enter any applicable amounts.
        • The overrides in this section, automatically override the amounts that transfer from the original return.
      • Select Section 4 - Explanation of Changes to Income, Deductions and Credits.
        • Enter the reason that the Federal return is being amended.
   2. If amending state returns, go to the state worksheet for the state that you want to amend.
      • Example: Go to the California worksheets.
   3. Then go to the [State] > Other worksheet.
      • Select the section titled Amended.
        • In Line 1 - Transfer original information, select the check box.
3. Make all applicable changes on the federal or state input forms.
   • Note: At least one change must be made before calculating the return. Adding additional changes and calculating again is acceptable.
4. Calculate the return.

 

Additional Information

• Per IRS instructions, a filer is required to attach the corrected 1040 to the 1040X. See page 2 of Federal Form 1040X instructions.

The IRS announced superseded returns will be allowed for 1040 returns.

• Please see this announcement from the IRS that was posted June 23, 2022.
  • IRS:  Taxpayers now have more options to correct, amend returns electronically

The IRS began allowing superseded 1040 returns in 2022.  The IRS definition of a superseded return is a Form 1040-X filed prior to the due date (including extended due dates).  The 1040-X must be filed in order to be considered superseded or amended, but the superseded or amended classification depends on when the 1040-X is filed.  This is an automatic calculation done when the 1040-X is calculated.

• If the user keys a date on the Federal Worksheets > Payments/Penalties/Estimates > Penalties > Section 4 - Federal Late Payment Penalty and Interest box 4 - Extended Due Date, has Form 1040-X present, and files prior to the date keyed in this box, then it's considered superseded.
• If the return has an extended due date due to an extension (Form 2350 or Form 4868), has Form 1040-X present, and files before that extended due date then it's considered superseded.
• If the return has Form 1040-X present and files prior to the April deadline it's considered superseded.
• If the return has Form 1040-X present and files after the above conditions then it's considered amended.
• If Form 1040-X is not present then it's not considered superseded or amended.

IRS rejection indicating Form 1040-X must be filed:

Note:  There is no checkbox for superseded within the 1040 return on the federal government form or in the worksheets.  Superseded is only shown in the electronic file that is sent to the taxing authority.