IRS Extends E-Filing To More 1040-Series Amended Returns

The IRS announced Thursday, June 23, 2022 that we are now able to efile Amended Form 1040NR- U.S. Nonresident Alien Income Tax Return, however it will be some time before the software manufacturers catch up and implement these changes.

Taxpayers are now able to file amended returns electronically in more of the Form 1040 series, the IRS announced Thursday in a news release.

The newly e-filable forms include Form 1040-NR, U.S. Nonresident Alien Income Tax Return, which is filed by nonresident aliens who must report and pay tax on U.S.-connected income.

In addition, the IRS announced it has added a checkbox to the e-file version of those returns, plus that of Form 1040-X, Amended U.S. Individual Income Tax Return, to indicate that a superseding return is being filed electronically. Form 1040-X has been e-filable since 2020.

A superseding return is a revision of an originally filed return but filed before that return’s due date, including extensions, and so supersedes or replaces, rather than amends, the original return.

Paper filings of amended returns add significantly to the IRS’s workload, as do all paper forms and returns, and generally require taxpayers to wait much longer before processing is complete. Consequently, as the IRS noted in the news release, steps to make more forms and returns e-filable aid both the Service and taxpayers.

“This new feature will further help people needing to make corrections,” IRS Commissioner Charles Rettig said in the release. “This development will also assist the IRS with its inventory work on the current backlog of amended returns. This is another tool we’re using to help get us back on track.”

Reducing that backlog and the IRS’s other accumulations of unprocessed original returns and correspondence predominated among the objectives for the Service in National Taxpayer Advocate Erin Collins’s Objectives Report to Congress released Wednesday.  

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