Business, Legal & Accounting Glossary
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.
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This glossary post was last updated: 16th November, 2021 | 0 Views.