A tax return filed subsequent to an original return during the filing period and supersedes it as the return of record. The filer must indicate that the return supersedes the original return by checking the appropriate box on the return. A return filed after the expiration of the filing period is referred to as an amended return and does not supersede the original return.
Related information about superseding return:
- Amended and Superseding Corporate Returns
Aug 3, 2012 ... A superseding return must be a complete XML filing of the entire return, ... A taxpayer filing a superseding return must indicate the return is such ...
- Amended and Superseding Corporate Returns Tax Years 2008 and ...
Aug 3, 2012 ... A superseding return must be a complete XML filing of the entire return, ... A taxpayer filing a superseding return must indicate the return is such ...
- Amended and Superseding Corporate Returns Tax Year 2006
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- Superseding return procedure to obtain accelerated refunds: PwC
Corporate taxpayers that have or will report a loss on their 2011 Form 1120 may accelerate and obtain tax refunds from such net operating lossesby utilizing the ...
- What is superseding return? definition and meaning
Definition of superseding return: A tax return filed subsequent to an original return during the filing period and supersedes it as the return of record. The filer must ...
- Publication 4163: Modernized e-File (MeF) Information for - Tax.com
Dec 31, 2011 ... A superseding return is a return filed subsequent to the originally filed return ... A superseding return must be a complete XML filing of the entire ...
- Publication 4163: Modernized e-File (MeF) Information for - Tax.com
Dec 31, 2008 ... A superseding return must be a complete XML filing of the entire return, ... A taxpayer filing a superseding return must indicate the return is such ...
- Legal Division Guidance 2012-03-02 - ftb.ca.gov
penalty base is instead the amount shown on that superseding return. Thus, the base for measuring any future understatement of tax is the tax shown on the last ...