Amending 5500-SF to 5500

A form 5500-SF was inadvertently submitted, when a Form 5500 should have been submitted.  Does anyone know the amendment procedure for this issue?

File the Form 5500 and in Part I B check the box that the filing is an amended return/report. 

EFAST2 tracks Plan Sponsor EIN, Plan Number and Plan Year of all filings, and the most recent amended filing should supersede any prior filings.

Might be an issue if the audit wasn't submitted with the original 5500-SF (and I'm not sure how it could have been). The amendment might generate a rejection letter for an incomplete filing in this case.

I would do DFVCP first. Probably as $2,000 large plan but wondering if $750 small plan would be accepted.

In any case, it would be a minor expense compared to the cost of an accountant's opinion.

If an audit was required, I would file under DFVC (when the new audit was completed) as well, with $2,000 penalty.  If an audit was NOT required, I would just amend the 5500-SF onto a long Form 5500, and include the additional schedules/information.

Is this for a 2023 plan year filing where it's not actually late yet?

Thanks for the feedback!  No audit was required.  The Form 5500 was in process but awaiting the new DCGs to be issued by the IRS and a 5500-SF was inadvertently omitted electronically.