Filing 1040X

[Chowdahead]

When filing a 1040X, I have never attached the original 1040, because I could find no mention of this requirement in the 1040X instructions.

Is it required? The instructions say only to attach any additional schedules that have been affected opr added to the return.

I have never had a client return to me with a letter requesting the original return.

[bstaxes]

Attach only those forms that were changed. You don't have to attach the original 1040.

[Catherine]

A CPA I worked with years ago taught me to do it differently, and I've never had one of these questioned.

Prepare the 1040X, plus the new return.

have the client send in a stack -- the 1040X, the new return, marked and highlighted "As Amended", then the original return, marked and highlighted "As Originally Filed".

He said that way they have all the data they might need. He never had one of these sets come back with requests for more details, and neither have I. But it is a bit more work initially.

When sending in a Massachusetts amendment (Form CA-6), _always_ do it that way. They never have the same person look at the stuff twice;so whoever gets it better have everything, as you eventually send it all in one way or 'tother.

YMMV.

Catherine

[Margaret CPA in OH]

I was taught years ago in a similar fashion and have never had a question. I copy the original return (those appropriate schedules and pages 1 and 2) slightly offset to have a wider margin on the right side. In red pen I write at the top of that margin "As Amended" and write the amended figures in red in that column. I have had a stamp made that says "DO NOT PROCESS - ATTACHMENT FOR FORM 1040X ONLY" and stamp it liberally all over the copy of the originally filed return. At the top of each page I write, in red, the same words. If there are added form to be processed, I just include those without the stamp and so note in the explanation.

I want to make it as easy as possible for IRS to see the changes.

[BulldogTom]

I was taught by a onery CPA the same way that Catherine was taught. 1040X, 1040 highlighted "Amended", supporting docs for changes, 1040 hightlighted "As Originally Filed, Do Not Process". I have been doing it this way since I was in college. Never had one come back for additional information.

Tom

Lodi, CA