• A superseding return is one filed after the originally filed return but before the due date, including extensions. So, for example, if a return is e-filed on February 5th, and the taxpayer discovers a missing form a week later, the IRS lets the taxpayer to file a superseding (replacement) return on (say) February 12th. In this example, legally the IRS will disregard the original return.
    • A superseding return requires Form 1040-X, and is otherwise similar to an amended return, except the words "SUPERSEDING RETURN” should appear at the top of the first page of Form 1040, and Form 1040 and all schedules and other required forms are included as part of the return.
    • A superseding return is particularly useful if the taxpayer owed money on the original return, but owed less on the superseding return. That’s because an amended return (the other alternative) would not be processed by the IRS until at least several months later. [This assumes that paper-filed superseding returns get priority, which they almost certainly do if e-filed.]
    • The IRS now allows superseding returns to be e-filed, but TaxSlayer has no plans to implement this.

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