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 990, Bipartisan Budget Act of 2015, Chapter 63C, §6418(e), Form 990-EZ, Form 1120-S, §48D(d), Form 990-PF, Form 1041, §6417(a), Form 941-X, Form 1120-POL, Form 1120, Lucas v. Sterling Oil & Gas Co., Form 1040, Form 2290, Form 1120-F, Wilson, Schedule K-1, Form 4720, Form 990-T, IRM 21.6.7.4.10:(4), BBA, Form 5227, Form 940, IRM 21.6.1.5.5:(1), §6221(b), Form 5330, §6695, §179(c)(2), Form 1065, §6501(e), Form 943-X, Form 5471, §6501(c)(1), superseding, Form 945-X, Form 8082, §179, Form 1042
Feature Article
Limited Partners and Self-Employment Tax
As tax professionals, we are often given Schedule K-1 forms by our clients in order to report their income and/or losses from their investments in pass-through organizations. How involved are we, ... Keith A. Espinoza, EA
Nov/Dec 2021,
Feature Article,
Form 8275, Schedule 1, Self-Employment Contributions Act of 1954, Form 8082, LLC, SECA, s corporation, Federal Insurance Contributions Act of 1935, Tax Court, limited partnerships, §1402(a)(13), Internal Revenue Code, limited liability partnerships, §1402(a)(1)-(17), self-employment, limited liability companies, Revised Uniform Limited Partnership Act of 1976, FICA, limited liability limited partnerships, SE, Form W-2, LLP, employee stock ownership plan, Social Security, LP, ESOP, Form 1040, LLLP, Renkemeyer, Schedule K-1, §1402(b)