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