Superseding Return

Business, Legal & Accounting Glossary

Definition: Superseding Return


Superseding Return


Full 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 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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Modern Language Association (MLA):
Superseding Return. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
October 18, 2024 https://payrollheaven.com/define/superseding-return/.
Chicago Manual of Style (CMS):
Superseding Return. PayrollHeaven.com. Payroll & Accounting Heaven Ltd.
https://payrollheaven.com/define/superseding-return/ (accessed: October 18, 2024).
American Psychological Association (APA):
Superseding Return. PayrollHeaven.com. Retrieved October 18, 2024
, from PayrollHeaven.com website: https://payrollheaven.com/define/superseding-return/

Definition Sources


Definitions for Superseding Return are sourced/syndicated and enhanced from:

  • A Dictionary of Economics (Oxford Quick Reference)
  • Oxford Dictionary Of Accounting
  • Oxford Dictionary Of Business & Management

This glossary post was last updated: 16th November, 2021 | 0 Views.