Should I edit, void, delete or reverse a transaction that was recorded wrong?

The four fixes are four different operations, not four words for one

The article defines a reversing entry as a journal entry made in one accounting period that reverses selected entries made in the immediately preceding period. (jurisdiction: United States (US publisher of general accounting guidance; the article states no jurisdiction-specific limit), entity_scope: General commercial bookkeeping; no entity type stated)

“A reversing entry is a journal entry made in an accounting period, which reverses selected entries made in the immediately preceding period.”

A reversing entry is simply the reverse of the original entry, which the article says makes it quite easy to create. (jurisdiction: United States (US publisher of general accounting guidance; the article states no jurisdiction-specific limit), entity_scope: General commercial bookkeeping; no entity type stated)

“It is quite easy to create a reversing entry, since it is simply the reverse of the original entry.”

A correcting entry is defined as a journal entry made to fix an erroneous transaction that had previously been recorded in the general ledger. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: general-ledger accounting generally; no entity type stated, conditions: definition only, not a requirement)

“A correcting entry is a journal entry that is made in order to fix an erroneous transaction that had previously been recorded in the general ledger .”

In QuickBooks Online, voiding a transaction keeps a record of that transaction in the books, and that retained record does not affect totals. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Businesses using QuickBooks Online, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, Free, Lite, Intuit Enterprise Suite, QuickBooks Solopreneur Plus, effective_from: 2026-09-07 (article last updated))

“When you void a transaction, you keep a record of the transaction in your books that don’t affect your totals.”

In QuickBooks Online, a voided transaction is set to zero and is displayed as void in the user's records. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Businesses using QuickBooks Online, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, Free, Lite, Intuit Enterprise Suite, QuickBooks Solopreneur Plus, effective_from: 2026-09-07 (article last updated))

“Voided transactions are zero and show as void in your records.”

In QuickBooks Online, deleting a transaction removes it everywhere except the audit log, which retains it. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Businesses using QuickBooks Online, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, Free, Lite, Intuit Enterprise Suite, QuickBooks Solopreneur Plus, effective_from: 2026-09-07 (article last updated))

“You remove a transaction everywhere except the audit log when you delete it.”

Not established from an authoritative source.

Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: high quality professional secondary reference, official platform documentation.

How to tell which fix your situation calls for

In the article's illustration, where an entry was posted to the wrong expense account, the correcting entry moves the entry by crediting the account wrongly charged and debiting the correct account. This is offered as an example, not as a requirement. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: general-ledger accounting generally; no entity type stated, conditions: stated as an example ('For example', 'If so'); misclassification between two expense accounts only)

“For example, the monthly depreciation entry might have been erroneously made to the amortization expense account. If so, the correcting entry is to move the entry to the depreciation expense account by crediting the amortization expense account and debiting the depreciation expense account.”

As an alternative to a reclassifying correcting entry, the original entry could instead have been reversed and replaced by a new, correct entry; the article presents both routes as available for the misclassification it describes. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: general-ledger accounting generally; no entity type stated, conditions: stated of the article's own misclassified-expense example; presented as an alternative ('could have been'), not as the required route)

“Alternatively, the original entry could have been reversed and replaced by a new entry that correctly charges the expense to the depreciation account.”

In the worked example, making the correcting entry alters the original entry only in effect: the combined result is as though the original entry had been recorded correctly from the start, the correction being achieved by a further entry rather than by changing the original record. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: single worked example of a misposted supplier invoice; no entity type stated, conditions: illustrative example; the article does not state a prohibition on editing original records)

“By making the correcting entry, Finnegan has, in effect, altered his original entry, as though it had initially (and correctly) been entered as follows:”

A correcting entry fixes an error in a previously recorded transaction, such as (but not limited to) an incorrect amount or account classification, whereas an adjusting entry records items not previously recognised, such as accruals or deferrals, as part of the normal period-end process. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: general-ledger accounting generally; no entity type stated, conditions: examples given with 'such as'; lists are open; definitional distinction, not a rule)

“A correcting entry fixes an error in a previously recorded transaction, such as an incorrect amount or account classification. An adjusting entry records items that were not previously recognized, such as accruals or deferrals, as part of the normal period-end process.”

Partly established. Established: whether only the transaction's details are wrong, as a criterion selecting the method (S05, S06, S12). Missing: whether the transaction should exist at all, as a criterion selecting the method; whether money moved, as a criterion selecting the method; what is already attached to the transaction, as a criterion selecting the method.

Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference.

What each one leaves behind, and whether the old values can still be found

In QuickBooks Online, a voided transaction cannot be undone. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Businesses using QuickBooks Online, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, Free, Lite, Intuit Enterprise Suite, QuickBooks Solopreneur Plus, effective_from: 2026-09-07 (article last updated))

“You can’t undo a voided transaction.”

See In QuickBooks Online, deleting a transaction removes it everywhere except the audit log, which retains it.

QuickBooks Online states that a user can use the audit log to re-enter a transaction that has been deleted, so details of the deleted transaction remain available from the audit log for that purpose. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Businesses using QuickBooks Online, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, Free, Lite, Intuit Enterprise Suite, QuickBooks Solopreneur Plus, effective_from: 2026-09-07 (article last updated), conditions: the transaction has been deleted)

“You can use the audit log to re-enter a deleted transaction.”

The full change history of a transaction listed in the Reconcile Discrepancy Report is reached from the dropdown next to "Review in tray" via "View History". (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Transactions listed in the Reconcile Discrepancy Report, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, QuickBooks Ledger, QuickBooks Online Lite, QuickBooks Online Free, QuickBooks Solopreneur Plus)

“For the full history of a transaction, select the dropdown next to Review in tray , then View History .”

Partly established. Established: whether the original values remain retrievable afterwards (S23, S25, S34). Missing: what each method leaves in the surviving record; what each method leaves in the software's change history.

If the month is already reconciled, closed or locked

In QuickBooks Online, rather than removing a transaction, a user can record a reversing entry to void a transaction that falls in another period; because the original transaction is still on record, it can be restored. (jurisdiction: United States (QuickBooks US en-US support article), entity_scope: QuickBooks Online users, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials; QuickBooks Ledger; Intuit Enterprise Suite; QuickBooks Solopreneur Plus; updated 8/5/2026, effective_from: 2026-08-05 (last updated), conditions: transaction lies in another period)

“Instead of removing the transaction, you can record a reversing entry to void a transaction in another period. You can restore the transaction without any problems since it's still on record.”

QuickBooks Online offers an Exceptions to Closing Date report that a user can use to see changes made after the books were closed. (jurisdiction: United States (en-US QuickBooks help edition), entity_scope: QuickBooks Online company reports, platform: QuickBooks Online, effective_from: 2026-08-05, conditions: article states the report shows changes made after closing the books; it does not state the report's fields, completeness or refresh frequency)

“You can use an Exceptions to Closing Date report to see any changes made after you close your books.”

If the beginning balance does not match the ending balance of the last reconciliation, QuickBooks does not let the user continue the reconciliation until the difference is accounted for. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: QuickBooks Online users reconciling an account, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, QuickBooks Ledger, QuickBooks Online Lite, QuickBooks Online Free, QuickBooks Solopreneur Plus, conditions: beginning balance does not match the last reconciliation's ending balance)

“If it doesn't, QuickBooks won't let you continue until you account for the difference.”

Among the most common causes of a beginning-balance discrepancy in QuickBooks Online is a reconciled transaction having been edited, deleted, voided, moved or unreconciled; such a change changes the ending balance of the last reconciliation and thereby sets the beginning balance for the next reconciliation. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: QuickBooks Online transactions already marked reconciled, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, QuickBooks Ledger, QuickBooks Online Lite, QuickBooks Online Free, QuickBooks Solopreneur Plus, conditions: the transaction had been included in a past reconciliation)

“A reconciled transaction was edited, deleted, voided, moved, or unreconciled. This changes the ending balance of your last reconciliation and sets the beginning balance for the next one.”

Zoho Books provides a Transaction Locking feature that helps freeze transactions for a specified period; once transactions are locked, transactions recorded before the specified lock date cannot be added, modified or deleted. (jurisdiction: United States (Zoho Books US edition help, US-EN), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US edition (US-EN), current release; page lists Standard, Professional, Premium, Elite and Ultimate plans, conditions: applies to transactions recorded before the specified lock date)

“At the end of your accounting period, you may want to prevent the creation or modification of transactions that could affect your accounts. Transaction Locking in Zoho Books helps you freeze transactions for a specified period. Once transactions are locked, they cannot be added, modified, or deleted if recorded before the specified lock date.”

During a partial unlock period, transactions can be created, modified or deleted. (jurisdiction: United States (Zoho Books US edition help, US-EN), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US edition (US-EN), current release, conditions: a partial unlock period is in effect)

“Note: You can create, modify, or delete transactions during the partial unlock period.”

Required authority: official platform documentation, primary regulator or government. Highest achieved: official platform documentation.

When the money really moved and the record cannot just be removed

See In QuickBooks Online, rather than removing a transaction, a user can record a reversing entry to void a transaction that falls in another period; because the original transaction is still on record, it can be restored.

The procedure set out in the article is presented as a way to void transactions without deleting any of the user's records. (jurisdiction: United States (QuickBooks US en-US support article), entity_scope: QuickBooks Online users, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials; QuickBooks Ledger; Intuit Enterprise Suite; QuickBooks Solopreneur Plus; updated 8/5/2026, effective_from: 2026-08-05 (last updated))

“Follow the steps below to void transactions without deleting any of your records.”

After the void by reversing entry, a user can either clear both the original transaction and the reversing entry through the account register, or leave them to be dealt with at the next reconciliation of the account. (jurisdiction: United States (QuickBooks US en-US support article), entity_scope: QuickBooks Online users with an account register, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials; QuickBooks Ledger; Intuit Enterprise Suite; QuickBooks Solopreneur Plus; updated 8/5/2026, effective_from: 2026-08-05 (last updated), conditions: after voiding by reversing entry)

“After voiding, you can either clear the original transaction and the reversing entry through the account register, or make a note to do so the next time you reconcile the account.”

The original transaction and its reversing entry can be reconciled together in the next reconciliation, because combined they add up to zero and do not change the balance. (jurisdiction: United States (QuickBooks US en-US support article), entity_scope: QuickBooks Online users reconciling an account, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials; QuickBooks Ledger; Intuit Enterprise Suite; QuickBooks Solopreneur Plus; updated 8/5/2026, effective_from: 2026-08-05 (last updated), conditions: the two transactions are the original and its reversing entry)

“Note : These 2 transactions can be reconciled in the next reconciliation since they add up to zero and don't change the balance when combined.”

Partly established. Established: that removing the record would break agreement with the bank (S32). Missing: the treatment for a transaction recording money that actually moved.

Required authority: authoritative professional or accounting standard, official platform documentation. Highest achieved: official platform documentation.

What else the correction can break, and what to re-check afterwards

QuickBooks Online provides a Reconcile Discrepancy Report that lists what changed, how the change affected the balance, and what the user can do to fix each item. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: QuickBooks Online accounts previously reconciled, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, QuickBooks Ledger, QuickBooks Online Lite, QuickBooks Online Free, QuickBooks Solopreneur Plus)

“Most of the work happens in the Reconcile Discrepancy Report. This report lists what changed, how it affected your balance, and what you can do to fix each item.”

See Among the most common causes of a beginning-balance discrepancy in QuickBooks Online is a reconciled transaction having been edited, deleted, voided, moved or unreconciled; such a change changes the ending balance of the last reconciliation and thereby sets the beginning balance for the next reconciliation.

Two kinds of changes do not appear in the Reconcile Discrepancy Report, so the report can be clear while the balance is still off. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: QuickBooks Online accounts previously reconciled, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, QuickBooks Ledger, QuickBooks Online Lite, QuickBooks Online Free, QuickBooks Solopreneur Plus, conditions: the two kinds named by the article's following subheadings are deleted and voided transactions, and transactions reconciled outside of a typical reconciliation)

“If the report is clear but your balance is still off, two kinds of changes won't appear there.”

Zoho Books advises unlocking all the modules that may be affected by the changes made during a partial unlock. (jurisdiction: United States (Zoho Books US edition help, US-EN), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US edition (US-EN), current release, conditions: making changes during a partial unlock period)

“However, make sure you unlock all the modules that may be affected by the changes you make.”

Zoho Books restricts locking where an invoice inside the lock period draws its stock from a bill dated after the lock period, because the invoice's COGS is based on that bill's cost and a later change to the bill would affect the COGS of the invoice inside the locked period. (jurisdiction: United States (Zoho Books US edition help, US-EN), entity_scope: Zoho Books organizations with inventory, platform: Zoho Books, platform_edition: US edition (US-EN), current release, conditions: an outward transaction inside the lock period depends on an inward transaction dated after the lock period)

“If you record a sales transaction (invoice) within a lock period, is associated with a purchase transaction (bill) which provides the stock for that sale is dated after the lock period, Zoho Books restricts you from locking it. This is because the invoice’s Cost of Goods Sold (COGS) is based on the bill’s cost, and any change made later to that bill would affect the COGS of the invoice recorded within the locked period.”

Where sales transactions are already locked, Zoho Books will not allow the corresponding purchase transactions to be unlocked, because changes to purchase transactions could affect the COGS of the locked sales transactions. (jurisdiction: United States (Zoho Books US edition help, US-EN), entity_scope: Zoho Books organizations, platform: Zoho Books, platform_edition: US edition (US-EN), current release, conditions: sales transactions already locked)

“If you have sales transactions that are already locked, Zoho Books won’t allow you to unlock the corresponding purchase transactions. This restriction exists because changes to purchase transactions could affect the Cost of Goods Sold (COGS) of the locked sales transactions.”

Partly established. Established: reconciled items as a downstream link a correction can break (S32); dependent reports as a downstream link a correction can break (S35). Missing: applied payments as a downstream link a correction can break; matched bills as a downstream link a correction can break; what must be re-checked afterwards.

Attach the reason, the date and the person who made the change

As a best practice, it can make sense to have the controller approve proposed correcting entries before they are made, so that a second person verifies that the entry will have the intended effect; the article hedges this as something that can make sense rather than something required. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: organisations that have a controller; no entity size or type stated, conditions: hedged: 'It can make sense'; listed as a best practice)

“Require an approval . It can make sense to have the controller approve all proposed correcting entries before they are made, to ensure that a second person verifies that an entry will have the intended effect.”

The article states it is especially important to fully document a correcting entry, because such items are particularly difficult to understand later, and that this means attaching to each journal entry documentation of the original error together with notes on how the correcting entry is intended to fix that error. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: general-ledger accounting generally; no entity type stated, conditions: stated as a best practice; the article names these two documentation elements and does not state the list is complete; the article does not state a reason code, date, preparer name or link identifier beyond the above)

“It is especially important to fully document a correcting entry, since these items are particularly difficult to understand after some time has passed. This means attaching to each journal entry documentation of the original error, as well as notes regarding how the correcting entry is intended to fix the original error.”

The taxpayer is instructed to attach any supporting documents and any new or changed forms and schedules to the amended filing. (jurisdiction: United States (federal), entity_scope: individual income tax filers amending a return)

“Attach any supporting documents and new or changed forms and schedules.”

The Reconcile Discrepancy Report has a "What happened" column showing what changed on a transaction, when it changed, and who changed it. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: QuickBooks Online accounts previously reconciled, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, QuickBooks Ledger, QuickBooks Online Lite, QuickBooks Online Free, QuickBooks Solopreneur Plus)

“Check the What happened column to see what changed, when, and who changed it.”

Partly established. Established: the reason, as documentation accompanying a correction (S09); the date, as documentation accompanying a correction (S33); the person, as documentation accompanying a correction (S33); where that documentation is recorded (S09). Missing: the link back to the original entry, as documentation accompanying a correction.

Required authority: authoritative professional or accounting standard, primary regulator or government. Highest achieved: high quality professional secondary reference, official platform documentation, primary regulator or government.

If the wrong figure has already gone outside the books

The IRS states that a taxpayer who finds a mistake after filing may need to amend the return; it is stated as a possible need, not an unconditional requirement in every case. (jurisdiction: United States (federal), entity_scope: individual taxpayers who have already filed a tax return, conditions: mistake discovered after the return was filed)

“If you find a mistake after filing your taxes, you may need to amend your return.”

Generally, an amended return claiming a refund must be filed within 3 years after the date the original return was filed, or 2 years after the date the tax was paid, whichever is later; the IRS states this as a general rule. (jurisdiction: United States (federal), entity_scope: individual taxpayers claiming a refund on an amended return, conditions: stated as a general rule ("Generally"); applies to amended returns claiming a refund)

“Generally, to claim a refund, you must file an amended return within 3 years after the date you filed your original return or 2 years after the date you paid the tax, whichever is later.”

Partly established. Established: the additional obligation that arises when the wrong figure has already been given to someone outside the books (S16, S17). Missing: how that obligation differs from a correction that never left the accounting file.

The accounting distinction between amending, voiding, deleting and reversing

See The article defines a reversing entry as a journal entry made in one accounting period that reverses selected entries made in the immediately preceding period.

See A correcting entry is defined as a journal entry made to fix an erroneous transaction that had previously been recorded in the general ledger.

See As an alternative to a reclassifying correcting entry, the original entry could instead have been reversed and replaced by a new, correct entry; the article presents both routes as available for the misclassification it describes.

Partly established. Established: what a reversing or offsetting entry is intended to preserve (S11); the operation accepted practice treats as the appropriate correction where only the transaction's details are wrong (S06). Missing: the accepted accounting distinction between amending, voiding, deleting and reversing a recorded transaction; the operation accepted practice treats as the appropriate correction where the question is whether the transaction should exist at all; the operation accepted practice treats as the appropriate correction where the transaction records money that actually moved and so cannot be removed.

Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference.

What the software actually does when you void, delete, reverse or lock

See In QuickBooks Online, voiding a transaction keeps a record of that transaction in the books, and that retained record does not affect totals.

See In QuickBooks Online, a voided transaction is set to zero and is displayed as void in the user's records.

See In QuickBooks Online, deleting a transaction removes it everywhere except the audit log, which retains it.

For sales transactions in QuickBooks Online, the void action is available only for invoices, bill payments, payments and sales orders. (jurisdiction: United States (en-US QuickBooks Online help edition), entity_scope: Businesses using QuickBooks Online, platform: QuickBooks Online, platform_edition: QuickBooks Online Advanced, Plus, Simple Start, Essentials, Free, Lite, Intuit Enterprise Suite, QuickBooks Solopreneur Plus, effective_from: 2026-09-07 (article last updated), conditions: stated within the sales-transaction (Sales & Get Paid > Sales transactions) workflow)

“Note : You can only void invoices, bill payments, payments, and sales orders.”

See In QuickBooks Online, rather than removing a transaction, a user can record a reversing entry to void a transaction that falls in another period; because the original transaction is still on record, it can be restored.

See Among the most common causes of a beginning-balance discrepancy in QuickBooks Online is a reconciled transaction having been edited, deleted, voided, moved or unreconciled; such a change changes the ending balance of the last reconciliation and thereby sets the beginning balance for the next reconciliation.

See The Reconcile Discrepancy Report has a "What happened" column showing what changed on a transaction, when it changed, and who changed it.

See Zoho Books provides a Transaction Locking feature that helps freeze transactions for a specified period; once transactions are locked, transactions recorded before the specified lock date cannot be added, modified or deleted.

See Where sales transactions are already locked, Zoho Books will not allow the corresponding purchase transactions to be unlocked, because changes to purchase transactions could affect the COGS of the locked sales transactions.

Not established from an authoritative source.

What a reviewer expects to find attached to a correction

The article introduces its following list as several best practices associated with the use of correcting entries; the list is presented as best practices rather than as requirements, and the article does not state that it is exhaustive. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: general-ledger accounting generally; no entity type stated, conditions: author's recommended practices, not obligations)

“There are several best practices associated with the use of correcting entries, which are as follows:”

See As a best practice, it can make sense to have the controller approve proposed correcting entries before they are made, so that a second person verifies that the entry will have the intended effect; the article hedges this as something that can make sense rather than something required.

See The article states it is especially important to fully document a correcting entry, because such items are particularly difficult to understand later, and that this means attaching to each journal entry documentation of the original error together with notes on how the correcting entry is intended to fix that error.

Documentation of a correcting entry is especially valuable where it seems likely that the company's auditors will later review that entry. (jurisdiction: United States (US accounting CPE publisher, whose site carries State CPE Requirements); the article itself states no jurisdictional limit, entity_scope: companies subject to audit review; no entity type stated, conditions: conditional: 'if it seems likely' auditors will later review the entry)

“Documentation is especially valuable if it seems likely that the company's auditors will later review a correcting entry.”

Required authority: authoritative professional or accounting standard. Highest achieved: high quality professional secondary reference.

Correcting a figure you have already filed or reported

See Generally, an amended return claiming a refund must be filed within 3 years after the date the original return was filed, or 2 years after the date the tax was paid, whichever is later; the IRS states this as a general rule.

The taxpayer is instructed to submit a complete amended Form 1040, 1040-SR or 1040-NR incorporating the changes, for the return year being amended. (jurisdiction: United States (federal), entity_scope: individual income tax filers amending Form 1040, 1040-SR or 1040-NR, conditions: for the return year being amended)

“Submit a complete amended Form 1040, 1040-SR, or 1040-NR, with your changes, for the return year you are amending; and”

See The taxpayer is instructed to attach any supporting documents and any new or changed forms and schedules to the amended filing.

Not established from an authoritative source.