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Business & farm
If you filed your S-corporate tax return after you extended them, then they are technically filed. If you need to correct mistakes on that return, it is a superseded return. A return is considered superseded if it's filed before the original due date including extensions.
Amended returns are filed after the due date of the return, including extensions. In this case, anything filed after October 15th would be considered an amended return.
Please see the attached link to the IRS for more details.
Amended and Superseding Corporate Returns
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‎April 13, 2024
4:41 PM