when a substitute return is already filed

[schirallicpa]

(Me and my dumb questions....) Do I file an amended return?  I swear - I didn't come up with this question, my staff did, but now I am wondering....

[Lion EA]

From memory, a SFR is NOT an original return, so you file an original return.

Someone will know for sure and cite.

[jklcpa]

The IRS is required to process an original return filed by the taxpayer even after it's created an SFR.

Here's some other information on SFRs that you may find useful:

https://www.thetaxadviser.com/issues/2023/apr/is-a-substitute-for-return-a-return-understanding-the-statute-of-limitation-for-credits-and-refunds.html

[Max W]

12 hours ago, Lion EA said:

From memory, a SFR is NOT an original return, so you file an original return.

Someone will know for sure and cite.

I don't know if this still holds as the rules and laws are constantly changing. It used to be that for an SFR, you would file the original return as an Amended return by printing AMENDED across the top of the 1040.   This used to allow the return to be included in Bankruptcy if that is ever needed. However, I read recently that if a return was ever an SFR, it is not dischargeable.