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

Steve 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.

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

Steve 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