After completing this course, the learner should be able to:
- Recognize the circumstances in which a business may want or need to file an amended tax return
- Identify the time limits and how to file the appropriate amended tax return
- Define the difference between amending a return and filing a "superseding" return
- Understand the ethical considerations when deciding whether to amend a return
Recognize a "qualified amended return" and the effects of filing an amended tax return, including potential state implications
Stan earned his bachelor’s degree in Business Administration from California State University, Northridge in 1980. He now runs a two-office tax, accounting and consulting practice in Oakland and San Francisco, California. The practice focuses on high net worth individuals and small businesses, providing quality, personalized financial and tax guidance. Stan has taught continuing education courses to practitioners throughout the country on a regular basis for over 10 years. Stan has been a regular guest on a local radio talk show discussing taxes and has been quoted several times in local papers. He previously taught accounting courses in junior colleges in Southern California.
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823