October 15 Superseding Return Deadline: Rewrite Your Return Before You Amend

October 15 Superseding Return Deadline: Rewrite Your Return Before You Amend

October 15 Superseding Return Deadline: Rewrite Your Return Before You AmendSteve Perry
Published on: 14/10/2026

Before October 15, a superseding return replaces your extended 2025 return. After that, fixes become amendments, and some depreciation and expensing elections may be lost.

superseding returnOctober 15 deadlineextended tax returnamended returnForm 1040-Xrewrite tax returnbonus depreciation electionelect out of bonus depreciationde minimis safe harbor electionsection 179 amended returnlate depreciation electionletter rulingIRS matchingIRS noticetax planning for business ownershigh net worth tax planningSteve Perry EABooks Taxes & MoreIRS resolution Atlanta
October 15 Tax Deadline: Superseding Returns, Amended Returns, and Elections

October 15 Tax Deadline: Superseding Returns, Amended Returns, and Elections

October 15 Tax Deadline: Superseding Returns, Amended Returns, and ElectionsSteve Perry
Published on: 13/10/2026

October 15 is the last day to fully rewrite your return and make key tax choices on your own terms. See what business owners on extension should review before the window closes.

October 15 tax deadlinesuperseding returnamended returnForm 1040-Xtax extension deadline 2026late tax electionbonus depreciation electionsmall business tax planningbusiness owner tax deadlinehigh net worth tax planningfix a filed tax returnIRS election deadlineSteve Perry EABooks Taxes and MoreIRS resolution Atlanta
Filed on Extension? Your Form 2210 Safe Harbor May Still Protect You

Filed on Extension? Your Form 2210 Safe Harbor May Still Protect You

Filed on Extension? Your Form 2210 Safe Harbor May Still Protect YouSteve Perry
Published on: 08/10/2026

Filing late didn't make your Form 2210 penalty worse. The safe harbors still apply, but the reductions only work if you claim them. Here's what to check before October 15.

Form 2210underpayment penaltyestimated tax penaltysafe harbor rules110 percent safe harborprior year safe harbortax extensionOctober 15 deadlineCP30 noticeannualized income methodSchedule AIestimated tax paymentsIRS penalty waiverfourth quarter withholdingSteve Perry EABooks Taxes and MoreIRS resolution Atlantatax planning 2026
Form 9465 or the Online Payment Agreement for an October Balance Due

Form 9465 or the Online Payment Agreement for an October Balance Due

Form 9465 or the Online Payment Agreement for an October Balance DueSteve Perry
Published on: 07/10/2026

An installment request is a resolution decision. Steve Perry, EA explains what Form 9465 and the IRS online tool do not evaluate for an October balance due.

Form 9465Online Payment AgreementIRS installment agreementIRS payment planSimple Payment PlanOctober balance dueIRS resolutionIRS representationenrolled agentForm 433-FCollection Financial Standardscollection statute expiration dateFirst Time Abatepenalty abatementoffer in compromisecurrently not collectibleForm 2848Steve Perry EABooks Taxes & MoreIRS resolution AtlantaStone Mountain tax professional