can return be filed after irs has created return

[schirallicpa]

And if you can file after the irs files substitute return for you, is it an amended return or a regular return?

 

[Abby Normal]

Yes, it's your only option to file a return and it is a regular return. If the IRS will give you an address, they have what they call a reprocessing unit.

[jklcpa]

I agree with Abby Normal.  Your client should definitely file a Form 1040 because the statute of limitations on assessments hasn't started until a return is filed. An SFR doesn't constitute a filing, and the return your client files will be considered an original return filed for that year.

[schirallicpa]

awesome ~ thank you

[Max W]

Strangely, when filing a 1040 after being SFR'd, it shows up as "Amended Return" on the Account Transcript.