TaxAct does not currently support the e-filing of superseded returns and they would need to be paper-filed. The Development Team will look into adding this in future programs.
To paper-file a superseded return with the TaxACT programs, modify the return as needed and mail it to the address in the paper-filing instructions. The IRS will recognize this as a superseded return as they already received the first return you filed.
Per the IRS website regarding Amended and Superseding Corporate Returns:
Tax years, which are no longer available on MeF, if the taxpayer was previously required to e-file an original return and is now filing an amended return, are exempt from the requirement to e-file and can be paper filed. In this situation, the taxpayer is not required to request a waiver.
Note: Corporate amended returns with carryback claims, may be e-filed as long as the carryback claim box is checked.
A superseding return is a return filed subsequent to the originally-filed return and filed within the filing period (including extensions).
A superseding return must be a complete XML filing of the entire return, with all required forms, schedules and attachments (XML or PDF, if applicable). A taxpayer filing a superseding return must indicate the return is such by selecting the Superseded Return checkbox (designation) in the software or the return will reject as a duplicate filing.
Note: You will not see a checkbox or selection entitled “Superseding Return” available on the paper forms.
All of the business rules for e-filing original Form 1120, 1120S and 1120-F returns will be enforced for superseding returns.
An amended return is a return filed subsequent to the originally-filed or superseding return and filed after the expiration of the filing period (including extensions).
The MeF amended return mirrors the paper amended return filing, i.e., it is a subset of information from the original return. For 1120,1120S and 1120-F, the taxpayer should include the main form and any changes that were made. To facilitate this for 1120 and 1120S amended returns, only a subset of business rules will be enforced. This subset is posted on irs.gov. A subset of business rules is currently not in place for Form 1120-F amended returns. In order to pass the business rules for these forms, you need to complete the entire 1120-F return and all applicable fields.
Most taxpayers, e-filing an amended return, will have already e-filed their original tax return. Therefore, the easiest process for e-filing the Amended Return will be to update the underlying original return with those items that changed. Once the return has been updated with the changes, attach the required XML document (see below) and any other supporting explanations and e-file the amended return, ensuring that the Amended Return checkbox is selected.
Amended returns require at a minimum