that/s why I said amend the 2019 and show final. The IRS will not just assume it's dissolved in 2020 I don't think.  Just trying to not get in a correspondence war with the IRS for an unnecessary 2020 Form 1065.

 I actually had the following convo with an IRS person yesterday  (only a 47 minute wait), regarding 941 situations.  She told me that there were tons of 2020 Q3 mail-in Forms 941 that were opened and processed BEFORE those clients 2020 Q2 Forms 941 were opened and processed. So all the overpays applied forward (if any) were not recognized in Q3., Been fighting this paperwork battle for months before the 'live' person helped resolve it yesterday.

And finally, just this month, got a paper filed 1040X for 2018 to be recognized and update a client's file to remove a $35k Obamacare pay situation.

Just trying to avoid being at the bottom (or even in the middle) of those 11 million unopened documents.