Feature Article 
Superseding Returns
A superseding return allows a taxpayer to substitute a subsequent return filed by the original due date (including any extension) for the original filing. A superseding return permits corrections to reported income, deductions, and credits... Patrick D. Dimmitt, EA
Summer 2026,
Feature Article,
Form 941-X, Form 1040, Schedule K-1, BBA, §6221(b), Form 1065, Form 5471, Form 8082, Bipartisan Budget Act of 2015, Form 1120-S, Form 1041, Form 1120, Form 1120-F, Form 990-T, Form 940, §6695, superseding, Form 1042, §6418(e), §48D(d), §6417(a), Lucas v. Sterling Oil & Gas Co., Wilson, IRM 21.6.7.4.10:(4), IRM 21.6.1.5.5:(1), §179(c)(2), Form 943-X, Form 945-X, Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL, Form 2290, Form 4720, Form 5227, Form 5330, §6501(e), §6501(c)(1), §179, Chapter 63C
Feature Article
Correcting Partnership Returns After the Centralized Partnership Audit Regime
Practitioners who make or find errors on a filed Form 1065 for their partnership clients may find themselves in for a bit of a shock when it comes to correcting those errors. Congress passed the Bipartisan Budget Act (BBA) of ... David Woods, EA
Mar/Apr 2021,
Feature Article,
s corporation, c corporation, nonprofit, trust, estate, partnership, audit, amended, IRA, Schedule K-1, 401(k), TIN, Bipartisan Budget Act, BBA, TEFRA, Tax Equity and Fiscal Responsibility Act, CPAR, §6221(b), §6221(a), LLC, foreign entity, disregarded entity, Reg. §301.6221(b)-1(c), Form 1065X, Form 8988, Form 8978