Federal Tax

May 17 Superseding Tax Return Deadline

The National Taxpayer Advocate (NTA) is reminding taxpayers that if they want to file a “superseding” tax return to change their filing status from married filing jointly to married filing separately or, if eligible, head of household, they must do so by May 17, 2021. A superseding return is a return filed after an original return but before the original return’s due date (including extensions). However, a second return filed after the original due date, but on or before the extended due date, isn’t a superseding return if the second return purports to change an irrevocable election (such as the election to file a joint return). Click here for more information from the NTA. For questions, contact Cg Tax, Audit & Advisory. © 2021