National Taxpayer Advocate Erin M. Collins wrote a blog post this week explaining that superseding returns are treated as a replacement of an original return – and treated as such by the IRS.
They are filed after the original return but prior to the due date of the original return.
Typically, a superseding return can be filed to correct an error or otherwise change something on a return, including filing status. However, they also have other purposes given that the IRS is responsible for doling out stimulus checks.
For married couples who have separated since filing a joint return, filing a superseding return can ensure that each spouse receives their economic impact payments separately, if they are eligible.
There are also situations where domestic violence is a factor and a joint return may have been filed without one of the individual’s consent.
Depending on the situation, the individuals may experience a delay in receiving their payments or may be contacted by the IRS, according to Collins.
The tax deadline was postponed this year to May 17, from April 15, giving taxpayers additional time to file a superseding return should they need one.
Overall, the IRS sent out 160 million economic impact payments in the first round, 147 million in the second round and 159 million in the third round.