To Amend or Not to Amend

We have a client who is on extension till 9/15.

Accountant filed the tax return recently showing $0 contribution although we advised the client he could have established a new plan, as long as it was set up and funded by the due-date of the corporate tax return.

Wouldn't IRS be suspicious of an amended return claiming a deduction after the initial tax return was filed with $0 deduction?

Was the return done with extension?

Tax return was done on extension.

Client informed me the tax return was not filed.

Ask two different people, get two different answers.

Sorry to bother

Never a bother, clients do not always like to provide complete/correct information, for whatever the reasons are😀

Since the extended due date has not passed, the taxpayer can file a superseded return which will replace the original return. 

An amended return is one that is filed after the extended due date.  Sometimes the IRS will look at an amended return closely, however this would be an easy one to substantiate.