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 1042, 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
Feature Article
New IRS FAQs: 2020 Employment Tax Deposits/ Payments Deferral
The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides employers with a deferral mechanism for the employer portion of any Social Security taxes and self-employed individuals with a deferral mechanism for the employer portion of any self-employment taxes... David E. Peritz, CPA