I filed a 1040-X without an original 1040 (2021)

[Macro]

Doing my taxes for 2022 and realized my 2021 return has been received, but not yet processed.

Last year, I prepared my 1040 via TT for 2021 and was ready to e-file but then had to make some amendments. At that point, I was under the impression I had to create a new 1040-X and then mail it (which I did). So I only filed once (the 1040-X).

I now realize that the 1040-X is only to be filed AFTER an original 1040 is filed (and processed). I'm not sure if this is the reason for my 2021 return still not being processed.

Planning to call the IRS on Monday, but is there anything I should do myself now?

[Silk McCue]

Do you now understand that a 1040-X was never necessary and that all you needed to do was make those amendments in TT and then efile? That’s not clear to me and I would hate for you to do so in the future.

Cheers

[Macro]

Yes, that's exactly right. I'm just worried about what happens now, and if the IRS are waiting on a 1040 from me that will never come.

[Asyouwish]

Yes, that's exactly right. I'm just worried about what happens now, and if the IRS are waiting on a 1040 from me that will never come.

Either call and ask, or create an account and view your account transcript. https://www.irs.gov/individuals/get-transcript
Unfortunately there is system maintenance on Sundays.

Either way, you probably need to call.

[celia]

I thought a 1040-X shows what the original values were on key lines of the tax return along with the updated (amended) values for those lines. Were all the original lines reported as zeroes?

I would think this would be a common mistake. But then, I also think the IRS could be waiting for that “original” return to show up.

Time to call and clarify it with them! Since the 1040-X is an abbreviated return, they will want to see your entire tax return for 2021. For example, they can’t tell what your wages or Roth conversions are by looking at the 1040-X AGI or how things might be reported separately for each spouse, if reporting MFJ.

[hachiko]

It's going to have to be dealt with manually. What I'd probably do is contact the IRS via phone and tell them to notate in the taxpayer notes that you sent the return on a 1040-X, but intend for that to be an original return (assuming that's actually the case, and you have everything in there you need). Hopefully they'll actually notate and the IRS person who eventually goes looking for your original return sees the notation. If not, they're supposed to send you a letter, and you can respond to that stating you want it to be considered an original return. If you don't send a response, the default is that the IRS will process it as an original return, it will probably take a long time with the manual processing along with the correspondence from the IRS to you, back to the IRS that gets put into a queue, then finally gets manually processed again.

[MarkNYC]

I'm just worried about what happens now, and if the IRS are waiting on a 1040 from me that will never come.

I would expect that the IRS will require you to file an original Form 1040.

[earlyout]

The best thing to do, IMO, is to use TT to efile a correct 1040 for 2021 now and let the IRS send you a bill for the late filing penalty. If they have already tried to process the 1040-X they probably would have sent you a letter and you have not received same. When they do process the 1040-X and find there are no changes from your correct 1040 they may send you a letter or just ignore the 1040-X since it makes no changes to the 1040.

[hachiko]

The best thing to do, IMO, is to use TT to efile a correct 1040 for 2021 now and let the IRS send you a bill for the late filing penalty. If they have already tried to process the 1040-X they probably would have sent you a letter and you have not received same. When they do process the 1040-X and find there are no changes from your correct 1040 they may send you a letter or just ignore the 1040-X since it makes no changes to the 1040.

When the IRS receives a 1040-X and has no record of an original return the individual working the return will search in various systems for original returns (checking spouse SSNs, maybe business filings, rejected returns, contacting different offices, etc.) During this time period, they put a freeze on the account. I don't know whether or not that freeze will stop a 1040 from being e-filed. This e-file an original now could be a good strategy if they haven't started looking for your return yet. If OP goes forward with this route, as you noted, they may be subject to the late file penalty. But if the 1040-X doesn't have enough info on it, they may still be subject to a late file penalty.

[earlyout]

When the 1040 is efiled it will either be accepted or rejected. The efiling would probably be rejected if the account is locked. If the efiled 1040 is rejected then you need to call the IRS unless the rejection code gives you additional actionable information.

[Macro]

I spoke to the IRS. They said to e-file a 1040 for 2021 and that there would be no late file penalty as I am owed a refund.

[Silk McCue]

I spoke to the IRS. They said to e-file a 1040 for 2021 and that there would be no late file penalty as I am owed a refund.

Wonderful. Thanks for providing an update so that the resolution is documented for future reference.

Cheers