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how to amend amended return

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removep...@yahoo.com

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May 3, 2012, 11:31:13 PM5/3/12
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How to amend amended return? In column A do you enter the original amount, or the amount after the first amended return?

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ira smilovitz

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May 4, 2012, 1:20:23 AM5/4/12
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On Thursday, May 3, 2012 11:31:13 PM UTC-4, removep...@yahoo.com wrote:
> How to amend amended return? In column A do you enter the original amount, or the amount after the first amended return?

You enter the amount from the most recent return in column A.

Ira Smilovitz

removep...@yahoo.com

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May 4, 2012, 11:42:21 AM5/4/12
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On Thursday, May 3, 2012 10:20:23 PM UTC-7, ira smilovitz wrote:

> > How to amend amended return? In column A do you enter the original amount,
> > or the amount after the first amended return?
>
> You enter the amount from the most recent return in column A.

Got it. The form says "A. Original amount or as previously adjusted (see instructions)". So it seems you have to enter the original amount. Just now I looked at the instructions which say:

BEGIN QUOTE 1040x instructions

Column A. Enter the amounts from your original return.
However, if you previously amended that return or it was
changed by the IRS, enter the adjusted amounts.

END QUOTE

So you are right, thanks!
Message has been deleted

Bill Brown

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May 4, 2012, 12:23:13 PM5/4/12
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On May 4, 11:42 am, "removeps-gro...@yahoo.com" <removeps-
gro...@yahoo.com> wrote:
> On Thursday, May 3, 2012 10:20:23 PM UTC-7, ira smilovitz wrote:
> > > How to amend amended return?  In column A do you enter the original amount,
> > > or the amount after the first amended return?
>
> > You enter the amount from the most recent return in column A.
>
> Got it.  The form says "A. Original amount or as previously adjusted (see instructions)".  So it seems you have to enter the original amount.  Just now I looked at the instructions which say:
>
> BEGIN QUOTE 1040x instructions
>
> Column A. Enter the amounts from your original return.
> However, if you previously amended that return or it was
> changed by the IRS, enter the adjusted amounts.
>
> END QUOTE
>
> So you are right, thanks!
>

Ira often is correct, almost always, in fact.

The key word from your quote of the form is "OR." A close second in
importance (arguably most important) is the parenthetical phrase, "see
instructions."

Good luck.

Mark Bole

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May 4, 2012, 6:59:57 PM5/4/12
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On 2012/05/03 20:31, removep...@yahoo.com wrote:
> How to amend amended return? In column A do you enter the original amount, or the amount after the first amended return?
>

Given that the most common purpose of a 1040X is to calculate a new
refund or balance due, it only makes sense to compare new amounts to the
most recent return that generated a refund or balance due. Comparing to
the initial return after subsequent amendments would not allow you to
calculate a new refund or balance due.

--

Mark Bole
EA in CA
makbo at pacbell dot net

removeps-groups

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May 5, 2012, 4:40:27 PM5/5/12
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"Mark Bole" <ma...@pacbell.net> wrote in message
news:jo1mvk$1vn$1...@dont-email.me...

> Given that the most common purpose of a 1040X is to calculate a new refund
> or balance due, it only makes sense to compare new amounts to the most
> recent return that generated a refund or balance due. Comparing to the
> initial return after subsequent amendments would not allow you to
> calculate a new refund or balance due.

Your logic is not correct. I did the 1040-X both ways, and in the method
where column A is the amount in the very original return, the line 17 that
says amount of overpayment (which is basically the refund from the oringinal
return) will now be that plus the refund of the first amended return. Or if
you owed money in the first amended return, then line 17 will be refund of
original return minus money owed of first amended return. Either way line
19 and 21 work out the same.

Arthur Kamlet

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May 5, 2012, 6:00:30 PM5/5/12
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In article <jo4374$9v4$1...@speranza.aioe.org>,
removeps-groups <removep...@yahoo.com> wrote:
>"Mark Bole" <ma...@pacbell.net> wrote in message
>news:jo1mvk$1vn$1...@dont-email.me...
>
>> Given that the most common purpose of a 1040X is to calculate a new refund
>> or balance due, it only makes sense to compare new amounts to the most
>> recent return that generated a refund or balance due. Comparing to the
>> initial return after subsequent amendments would not allow you to
>> calculate a new refund or balance due.
>
>Your logic is not correct. I did the 1040-X both ways, and in the method
>where column A is the amount in the very original return, the line 17 that
>says amount of overpayment (which is basically the refund from the oringinal
>return) will now be that plus the refund of the first amended return. Or if
>you owed money in the first amended return, then line 17 will be refund of
>original return minus money owed of first amended return. Either way line
>19 and 21 work out the same.


I have to agree with Mark here. If you did the second 1040x using
the figures from the first 1040X, you would generally see different
results on each 1040X.
--

ArtKamlet at a o l dot c o m Columbus OH K2PZH

removeps-groups

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May 7, 2012, 7:28:07 PM5/7/12
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"Arthur Kamlet" <kam...@panix.com> wrote in message
news:jo47tn$b75$1...@reader1.panix.com...

> In article <jo4374$9v4$1...@speranza.aioe.org>,
> removeps-groups <removep...@yahoo.com> wrote:
>>"Mark Bole" <ma...@pacbell.net> wrote in message
>>news:jo1mvk$1vn$1...@dont-email.me...
>>
>>> Given that the most common purpose of a 1040X is to calculate a new
>>> refund
>>> or balance due, it only makes sense to compare new amounts to the most
>>> recent return that generated a refund or balance due. Comparing to the
>>> initial return after subsequent amendments would not allow you to
>>> calculate a new refund or balance due.
>>
>>Your logic is not correct. I did the 1040-X both ways, and in the method
>>where column A is the amount in the very original return, the line 17 that
>>says amount of overpayment (which is basically the refund from the
>>oringinal
>>return) will now be that plus the refund of the first amended return. Or
>>if
>>you owed money in the first amended return, then line 17 will be refund of
>>original return minus money owed of first amended return. Either way line
>>19 and 21 work out the same.
>
>
> I have to agree with Mark here. If you did the second 1040x using
> the figures from the first 1040X, you would generally see different
> results on each 1040X.

I did it both ways and saw no difference in the end number. That's why I
asked the question in the first place. I'm not sold on the idea that one
way is more logical than the other -- just I'll follow the rule, whatever it
is.

Mark Bole

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May 7, 2012, 10:32:09 PM5/7/12
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OK, to answer your original question:

On 2012/05/03 20:31, removep...@yahoo.com wrote:
> How to amend amended return? In column A do you enter the original
amount, or
> the amount after the first amended return?

From the instructions for Form 1040X. See emphasis added.

"Column A. Enter the amounts from your original return.
However, *if you previously amended that return* or it was
changed by the IRS, enter the adjusted amounts."



--

Mark Bole
EA in CA
makbo at pacbell dot net

Mark Bole

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May 8, 2012, 10:29:51 AM5/8/12
to
On 2012/05/07 16:28, removeps-groups wrote:

>>> Your logic is not correct. I did the 1040-X both ways, and in the method
>>> where column A is the amount in the very original return, the line 17 that
>>> says amount of overpayment (which is basically the refund from the
>>> oringinal
>>> return) will now be that plus the refund of the first amended return. Or
>>> if
>>> you owed money in the first amended return, then line 17 will be refund of
>>> original return minus money owed of first amended return. Either way line
>>> 19 and 21 work out the same.
>>
>>
>> I have to agree with Mark here. If you did the second 1040x using
>> the figures from the first 1040X, you would generally see different
>> results on each 1040X.
>
> I did it both ways and saw no difference in the end number. That's why I
> asked the question in the first place. I'm not sold on the idea that one
> way is more logical than the other -- just I'll follow the rule, whatever it
> is.
>

Column A says "original amount or as previously adjusted".

Line 17 says "original amount or as previously adjusted".

What is logical is this: if you use the original amount in one place,
use the original amount in the other as well. If you use the adjusted
amount in one place, use the adjusted amount in the other as well.

From your description above, it appears you were using the original
amount in Col. A and the adjusted amount for Line 17. I would not count
on the IRS being able to follow you on that.

--

Mark Bole
EA in CA
makbo at pacbell dot net

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