The superseding return will be treated as the taxpayer’s original return for all purposes. Thus, a taxpayer whose return is due on April 17, 2017, but who decides to file on February 10, 2017, can file a superseding return anytime between February 10 and April 17, making any necessary adjustments. The ability to file a superseding tax return is limited, but where available it is often the best way to correct a previously filed return.Ī taxpayer can file a superseding tax return at any time after filing an original return and before the due date for filing such a return has passed. Thus, in the example above, a superseding return would establish a single $25,000 tax due entry on the taxpayer’s account. When a superseding tax return is filed, it is as if the original return were never filed.
In certain situations, a taxpayer can effectively undo the filing of the original return and file a revised, or superseding, return.
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