Certain taxpayers who filed 2019 returns before the onset of the novel coronavirus (COVID-19) pandemic may want a “do over.” The Taxpayer Advocate Service (TAS) noted in a blogpost that while most taxpayers who overpaid their 2019 taxes elected to receive a refund, some chose to have the overpayment applied to their 2020 tax bills. Those who have been left unemployed, insolvent or with reduced income due to the pandemic may owe less 2020 tax than expected and may need the overpayment for basic needs. Those taxpayers can file a “superseding return” (on Form 1040 Individual). The filing must be on paper and mailed to the IRS. Taxpayers should expect delays.