"As originally Filed"

[ILLMAS]

I have a new client that had his/her tax return prepared somewhere else, supposely they didn't get a copy, so I requested a transcript from the IRS, when I amend a tax return I usually include "As originally filed" return, the 1040X and "As corrected" thing makes things easier for the IRS employees. Just wonder if I should include the copy of the transcript as the "As originally filed" or should I create a 1040 that matches transcripts figures and use it?

Thanks

[JohnH]

I don't attach anything to returns or amended returns not specifically required. But if you feel you must attach something, I'd recommend attaching the transcript. It's the only thing you know for sure since that's what's in their system. Besides, if they can't understand IT, then you have other problems.

[ILLMAS]

I don't attach anything to returns or amended returns not specifically required. But if you feel you must attach something, I'd recommend attaching the transcript. It's the only thing you know for sure since that's what's in their system. Besides, if they can't understand IT, then you have other problems.

Thanks John, I always want to make it as easiest as possible for them to follow, don't want to give them more work LOL. I am referring to the IRS agents, not my clients.

[rfassett]

I agree with John. And I used to attach "as originally filed" pages also, and I think that, in fact, was what was required in days gone by. But now, in accordance with the instructions, I only send what is being amended and write "as amended". And, really, you have to think they (the IRS) already have the "as original" part. I don't know if adding the "as original" would more confuse the issue or slow down the process. It just might do both.

[Catherine]

I agree with John. And I used to attach "as originally filed" pages also, and I think that, in fact, was what was required in days gone by. But now, in accordance with the instructions, I only send what is being amended and write "as amended". And, really, you have to think they (the IRS) already have the "as original" part. I don't know if adding the "as original" would more confuse the issue or slow down the process. It just might do both.

What I've found is that, if you DON'T include the "AOF" copy -- the first response you get back from the IRS is "whaddidya originally file?" letter. When I send in an amendment, I want them to have NO excuses to delay, misunderstand, or overlook something.

Just my two cents' worth. YMMV.

Catherine

[JohnH]

Seems like our experiences are all different. As I said, I never send in anything not required on an original or an amended return, and although I've filed lots of amended returns over the years I've never had any correspondence to come back asking for more info on a "normal" amended return of any kind. . (see exception below).

In many cases, I've filed amended returns EXPECTING them to be questioned and was actually surprised we didn't receive additional info requests. My experience has been that they pretty much process them as filed. Maybe it has something to do with the nature of the amendement and the reasons for filing them. I do spend a fair amount of time writing a careful description of the reason for amending and tying it back to specific lines on the 1040X. I figure that the description is where problems can start anyhow.

The only exception involved two claims last year for the FTHB credit, but it seems everyone was getting push-back on those filings. Both of my situations resulted in unanticipated questions in spite of the fact that we provided exactly the documentation called for in the instructions. In any event, I see those amended returns as aberrations at all levels.

I do always tell clients I can't make any predictions of how long it will take for an amended return to be processed, and I caution them them that IRS may ask for more info. I like to set expectations as low as possible so all surprises are either neutral or positive.