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
Tax News Briefs
Important Tax News You Can Use
Penalty Relief for 2019 and 2020 Tax Returns The Internal Revenue Service (IRS) is providing relief for taxpayers from certain failure-to-file penalties with respect to tax returns for the ... TheTaxBook
Nov/Dec 2022,
Tax News Briefs,
foreign, penalty, relief, COVID-19, PPP, SECURE Act, Form 1040, §6651(a)(1), Form 5471, Form 3520, Form 3520-A, RMD, Form 1040-NR, Form 1040-SS, Form 1040-PR, Form 1040-SR, Form 1040-C, Form 1041, Form 1041-N, Form 1040-QFT, Form 1120, Form 1120-C, Form 1120-F, Form 1066, Foem 990-PF, Form 990-T, international information returns, IIR, Form 5472, §6698(a)(2), §6698(a)(1), §6699(a)(2), §6699(a)(1), §6721(a)(2)(A), Setting Every Community Up for Retirement Enhancement Act, livestock, drought, Notice 2006-82, Notice 2022-43