Form 1040-NR, U.S. Nonresident Alien Income Tax Return, and Forms 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) and Forms 1040-PR, Self-Employment Tax Return – Puerto Rico, can now be corrected electronically, the IRS announced. Such forms now include a new, electronic checkbox to indicate that a superseding return is being filed electronically, the IRS stated. A superseded return is one that is filed after the originally filed return but submitted before the due date, including extensions, the IRS noted. [IR-2022-130 (June 23, 2022)]
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