Double amend

[ILLMAS]

Can a tax return be amended more then once?  I have a new client that will benefit doing so.

[Jack from Ohio]

Yes.  Use the previous amended return as the original return on  the second amend.

[Pacun]

Double amend will become more popular since now the IRS is not accepting a second 1040 before the end of the tax season. 

[Catherine]

34 minutes ago, Pacun said:

the IRS is not accepting a second 1040

When did that happen?  I missed it.

[Lynn EA USTCP in Louisiana]

Today.  From a FB group:

Per NATP and filing of amended versus superseded returns to reflect the extenders:

NATP attended today’s NPL Practitioner Meeting with the IRS — it was noted that if a taxpayer has already filed and they are affected by an extender provision, they should file a 1040X even if it’s before the filing deadline. A second original return could be flagged as a fraudulent return — do not file a superseded return. 
NATP recommends that the taxpayer not file the 1040X until they receive their refund or their tax payment has been cleared as to not have anything get crossed in the mail.

[Terry D EA]

On ‎2‎/‎15‎/‎2018 at 6:59 PM, Pacun said:

Double amend will become more popular since now the IRS is not accepting a second 1040 before the end of the tax season. 

I missed it too. Lynn's post is the way I have always thought correcting a return was done. Never heard of the IRS accepting a superseded return.