{"id":12203,"date":"2018-04-02T08:00:47","date_gmt":"2018-04-02T13:00:47","guid":{"rendered":"http:\/\/taxprocenter.proconnect.intuit.com\/?p=12203"},"modified":"2018-04-02T09:24:57","modified_gmt":"2018-04-02T14:24:57","slug":"what-to-tell-clients-about-amending-returns","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/","title":{"rendered":"What to Tell Clients About Amending Returns"},"content":{"rendered":"

At one time, a popular consumer financial magazine ran an annual feature in which accountants were asked to prepare a tax return for a hypothetical couple; year after year, no two practitioners calculated the correct tax liability. Moreover, the results they did come up with often varied by tens of thousands of dollars. True, the hypothetical returns they were asked to prepare were designed to be especially tricky. However, the fact of the matter is that mistakes can crop up even on run-of-the-mill returns.<\/p>\n

At this time of year, tax return preparers frequently detect errors on prior years\u2019 returns. For example, a cross-check of a client\u2019s current return against returns for prior years may reveal unreported income or a missed deduction for an earlier year. In addition, there will inevitably be clients who show up after their returns have been filed, waving a misplaced 1099 or a stack of receipts for a deduction that was not claimed on the return.<\/p>\n

Of course, nobody\u2019s perfect. There may be situations where mistakes were made in preparing a client\u2019s return. For example, miscalculation of the holding period for an asset may have turned a long-term gain into a less favorably taxed short-term gain, or misapplication of a phase-out limit may have cost the client all or part of a deduction.<\/p>\n

Practice Tip: <\/strong>A review of returns for open years can be an enticing value-added service for new clients. You\u2019ll probably want to offer this service gratis in connection with the preparation of the current year\u2019s return. But, of course, you will want to charge a fee for correcting any errors you catch.<\/p>\n

Preparer Responsibilities<\/strong><\/p>\n

In some cases, it may be tempting to let sleeping dogs lie, especially if correcting a return error will produce a negligible difference in a client\u2019s tax for the year. However, Treasury Department Circular 230<\/a>, the official code of conduct for practice before the IRS, requires a preparer to \u201cadvise the client promptly\u201d of an error. The AICPA\u2019s Statements on Standards for Tax Services<\/a> (SSTS), which interprets and expands upon Circular 230, further provides that when informing a client of an error, a practitioner should recommend the proper measures to be taken. Moreover, the SSTS makes it clear that the duty to inform clients of a return error applies regardless whether the preparer who caught the error actually prepared the return in question.<\/p>\n

Some clients may be reluctant to correct a return error. In the case of underreporting, a client may want to play the odds and wait and see if the IRS picks up on the error. And, even if a correction will result in a refund, a client may believe that filing an amended return will prompt a full-scale IRS audit. In advising clients, you should point out that promptly correcting an underreporting error will reduce the amount of interest and penalties payable on the deficiency. On the other hand, clients should be advised not to pass up legitimate tax writeoffs out of fear of the IRS. The IRS maintains that an amended return will not automatically trigger a minute inspection of a taxpayer\u2019s return.<\/p>\n

In any case, the decision whether to correct a tax return error ultimately rests with the client. According to the SSTS, a practitioner has no duty to inform the IRS of a return error and may do so only with the client\u2019s permission \u201cexcept where required by law.\u201d On the other hand, the SSTS states that when a client refuses to correct an error that has more than an insignificant impact on their tax liability, a practitioner must \u201cconsider whether to withdraw from preparing the return and whether to continue a professional relationship with the client.\u201d If a practitioner determines that it is not necessary to sever relations with the client, the SSTS emphasizes that the practitioner must take reasonable steps to ensure that the error is not repeated on the current year\u2019s return.<\/p>\n

A preparer\u2019s financial liability for a tax return error is not clear cut. From the IRS\u2019 point of view, any unpaid tax, interest and penalties are the taxpayer\u2019s responsibility, regardless who made the error. However, an irate client who is advised of a mistake on their return may seek to hold the preparer financially responsible \u2013 and, of course, the client may object to the fee for preparing the return. To avoid disputes, many preparers use tax return engagement letters specifying the limits on the preparer\u2019s liability for return errors.<\/p>\n

On the flip side, a missed deduction or credit generally does not present a liability issue. In most cases, a client will be made whole when receiving a refund plus interest. This assumes, of course, that the error is corrected in a timely fashion. At least one court has held a practitioner liable for damages upon missing the deadline for filing an amended return claiming a refund. Therefore, it behooves a practitioner to act promptly once an error is detected \u2013 and to pay close attention to the requirements for filing amended returns.<\/p>\n

 <\/p>\n

Editor’s note:\u00a0<\/strong>For more on the topic, read the Intuit\u00ae ProConnect\u2122 Tax Pro Center article “Correcting Mistakes and Submitting Amended Returns<\/a>.”<\/p>\n","protected":false},"excerpt":{"rendered":"

Gain knowledge about how to deal with your tax clients’ returns that need to be amended.<\/p>\n","protected":false},"author":107082975,"featured_media":10654,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false},"categories":[509474089],"tags":[7649],"intuit_collection":[],"intuit_series":[],"coauthors":[509474102],"class_list":["post-12203","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news","tag-irs"],"header_image":"","yoast_head":"\nWhat to Tell Clients About Amending Returns - Tax Pro Center | Intuit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What to Tell Clients About Amending Returns - Tax Pro Center | Intuit\" \/>\n<meta property=\"og:description\" content=\"Gain knowledge about how to deal with your tax clients' returns that need to be amended.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/\" \/>\n<meta property=\"og:site_name\" content=\"Tax Pro Center | Intuit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IntuitAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-02T13:00:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-04-02T14:24:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"655\" \/>\n\t<meta property=\"og:image:height\" content=\"368\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Dorinda DeScherer\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:site\" content=\"@IntuitAccts\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Dorinda DeScherer\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/\"},\"author\":{\"name\":\"Dorinda DeScherer\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/42740881e852534048f782bfeb21226d\"},\"headline\":\"What to Tell Clients About Amending Returns\",\"datePublished\":\"2018-04-02T13:00:47+00:00\",\"dateModified\":\"2018-04-02T14:24:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/\"},\"wordCount\":873,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"keywords\":[\"IRS News\"],\"articleSection\":[\"Tax Law and News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/\",\"name\":\"What to Tell Clients About Amending Returns - Tax Pro Center | Intuit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"datePublished\":\"2018-04-02T13:00:47+00:00\",\"dateModified\":\"2018-04-02T14:24:57+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#primaryimage\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2017\\\/10\\\/irs-e1535552628720.jpg\",\"width\":655,\"height\":368,\"caption\":\"Internal Revenue Service federal building Washington DC USA\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/tax-law-and-news\\\/what-to-tell-clients-about-amending-returns\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What to Tell Clients About Amending Returns\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#website\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"name\":\"Tax Pro Center | Intuit\",\"description\":\"Tax Pro Center\",\"publisher\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#organization\",\"name\":\"Tax Pro Center | Intuit\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"contentUrl\":\"https:\\\/\\\/taxprocenter.proconnect.intuit.com\\\/wp-content\\\/uploads\\\/2022\\\/10\\\/Tax_Pro_Center_Logo_Final_large.webp\",\"width\":872,\"height\":160,\"caption\":\"Tax Pro Center | Intuit\"},\"image\":{\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/IntuitAccountants\",\"https:\\\/\\\/x.com\\\/IntuitAccts\",\"https:\\\/\\\/www.instagram.com\\\/intuitaccountants\\\/?hl=en\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/intuit-accountants\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/#\\\/schema\\\/person\\\/42740881e852534048f782bfeb21226d\",\"name\":\"Dorinda DeScherer\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/06d2aff5ee362b306e3b6470c788e6f4ee307ef3954126d45c95b4990ab9d8aa?s=96&d=identicon&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/06d2aff5ee362b306e3b6470c788e6f4ee307ef3954126d45c95b4990ab9d8aa?s=96&d=identicon&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/06d2aff5ee362b306e3b6470c788e6f4ee307ef3954126d45c95b4990ab9d8aa?s=96&d=identicon&r=g\",\"caption\":\"Dorinda DeScherer\"},\"description\":\"Dorinda DeScherer is an attorney specializing in tax and employment law. She is an honors' graduate of Barnard College of Columbia University and the University of Maryland School of Law. She is currently a principal with Editorial Resource Group, where she specializes in writing and editing professional publications.\",\"url\":\"https:\\\/\\\/accountants.intuit.com\\\/taxprocenter\\\/author\\\/taxpro19\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"What to Tell Clients About Amending Returns - Tax Pro Center | Intuit","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/","og_locale":"en_US","og_type":"article","og_title":"What to Tell Clients About Amending Returns - Tax Pro Center | Intuit","og_description":"Gain knowledge about how to deal with your tax clients' returns that need to be amended.","og_url":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/","og_site_name":"Tax Pro Center | Intuit","article_publisher":"https:\/\/www.facebook.com\/IntuitAccountants","article_published_time":"2018-04-02T13:00:47+00:00","article_modified_time":"2018-04-02T14:24:57+00:00","og_image":[{"width":655,"height":368,"url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","type":"image\/jpeg"}],"author":"Dorinda DeScherer","twitter_card":"summary_large_image","twitter_creator":"@IntuitAccts","twitter_site":"@IntuitAccts","twitter_misc":{"Written by":"Dorinda DeScherer","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#article","isPartOf":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/"},"author":{"name":"Dorinda DeScherer","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/42740881e852534048f782bfeb21226d"},"headline":"What to Tell Clients About Amending Returns","datePublished":"2018-04-02T13:00:47+00:00","dateModified":"2018-04-02T14:24:57+00:00","mainEntityOfPage":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/"},"wordCount":873,"commentCount":0,"publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"image":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","keywords":["IRS News"],"articleSection":["Tax Law and News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/","url":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/","name":"What to Tell Clients About Amending Returns - Tax Pro Center | Intuit","isPartOf":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website"},"primaryImageOfPage":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#primaryimage"},"image":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#primaryimage"},"thumbnailUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","datePublished":"2018-04-02T13:00:47+00:00","dateModified":"2018-04-02T14:24:57+00:00","breadcrumb":{"@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#primaryimage","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","width":655,"height":368,"caption":"Internal Revenue Service federal building Washington DC USA"},{"@type":"BreadcrumbList","@id":"https:\/\/taxprocenter.proconnect.intuit.com\/tax-law-and-news\/what-to-tell-clients-about-amending-returns\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxprocenter.proconnect.intuit.com\/"},{"@type":"ListItem","position":2,"name":"What to Tell Clients About Amending Returns"}]},{"@type":"WebSite","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#website","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","name":"Tax Pro Center | Intuit","description":"Tax Pro Center","publisher":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/accountants.intuit.com\/taxprocenter\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#organization","name":"Tax Pro Center | Intuit","url":"https:\/\/accountants.intuit.com\/taxprocenter\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/","url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","contentUrl":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/10\/Tax_Pro_Center_Logo_Final_large.webp","width":872,"height":160,"caption":"Tax Pro Center | Intuit"},"image":{"@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IntuitAccountants","https:\/\/x.com\/IntuitAccts","https:\/\/www.instagram.com\/intuitaccountants\/?hl=en","https:\/\/www.linkedin.com\/company\/intuit-accountants\/"]},{"@type":"Person","@id":"https:\/\/accountants.intuit.com\/taxprocenter\/#\/schema\/person\/42740881e852534048f782bfeb21226d","name":"Dorinda DeScherer","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/06d2aff5ee362b306e3b6470c788e6f4ee307ef3954126d45c95b4990ab9d8aa?s=96&d=identicon&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/06d2aff5ee362b306e3b6470c788e6f4ee307ef3954126d45c95b4990ab9d8aa?s=96&d=identicon&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/06d2aff5ee362b306e3b6470c788e6f4ee307ef3954126d45c95b4990ab9d8aa?s=96&d=identicon&r=g","caption":"Dorinda DeScherer"},"description":"Dorinda DeScherer is an attorney specializing in tax and employment law. She is an honors' graduate of Barnard College of Columbia University and the University of Maryland School of Law. She is currently a principal with Editorial Resource Group, where she specializes in writing and editing professional publications.","url":"https:\/\/accountants.intuit.com\/taxprocenter\/author\/taxpro19\/"}]}},"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg","jetpack_shortlink":"https:\/\/wp.me\/pazjGh-3aP","jetpack-related-posts":[{"id":25596,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/what-to-tell-clients-about-amended-returns\/","url_meta":{"origin":12203,"position":0},"title":"What to tell clients about amended returns","author":"Intuit Accountants Team","date":"May 2, 2022","format":false,"excerpt":"Get up to speed on how to communicate to your clients about amended returns.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Amended Tax Returns","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/04\/Amended-Tax-Returns.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/04\/Amended-Tax-Returns.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/04\/Amended-Tax-Returns.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2022\/04\/Amended-Tax-Returns.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":5781,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/plan-ahead-for-new-business-return-due-dates\/","url_meta":{"origin":12203,"position":1},"title":"Plan Ahead for New Business Return Due Dates","author":"Dorinda DeScherer","date":"January 6, 2017","format":false,"excerpt":"Now that the extended due dates for 2015 business and individual returns are behind us, it\u2019s time to start preparing for the upcoming 2016 filing season. New Due Dates. When making preparations for the 2016 filing season, you and your clients will need to plan ahead for altered due dates\u2026","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Tax accountant at work","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/01\/accountant-at-work.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/01\/accountant-at-work.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/01\/accountant-at-work.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":11976,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/the-tax-year-2017-business-filing-deadline-approaches-are-you-ready\/","url_meta":{"origin":12203,"position":2},"title":"The Tax Year 2017 Business Filing Deadline Approaches: Are You Ready?","author":"Deborah Holloway","date":"March 5, 2018","format":false,"excerpt":"Read up on how to help your corporate clients file their tax year 2017 returns on time.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"tax deadline","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/09\/morning-e1508454392292.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/09\/morning-e1508454392292.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/09\/morning-e1508454392292.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2015\/09\/morning-e1508454392292.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":23949,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/are-your-tax-return-preparer-credentials-in-order\/","url_meta":{"origin":12203,"position":3},"title":"Are your tax return preparer credentials in order?","author":"Intuit Accountants Team","date":"October 4, 2021","format":false,"excerpt":"Get up to date information on PTINs and EFINs.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Tax Return Credentials","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Tax-Return-Credentials.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Tax-Return-Credentials.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Tax-Return-Credentials.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2021\/09\/Tax-Return-Credentials.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":16650,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/top-issues-related-to-tax-year-2018-extensions\/","url_meta":{"origin":12203,"position":4},"title":"Top Issues Related to Tax Year 2018 Extensions","author":"Scott Cytron","date":"July 10, 2019","format":false,"excerpt":"What are the hot buttons for this year's extensions? Find out in this article full of advice from fellow tax pros.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"congress and tax law","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/08\/congress-e1535552512885.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/08\/congress-e1535552512885.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/08\/congress-e1535552512885.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":11523,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/2018-tax-filing-season-opens-jan-29\/","url_meta":{"origin":12203,"position":5},"title":"2018 Tax Filing Season Opens Jan. 29","author":"Intuit Accountants Team","date":"January 4, 2018","format":false,"excerpt":"The IRS has announced that Monday, Jan. 29 is the opening day for filing 2017 tax returns.","rel":"","context":"In "Tax Law and News"","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"IRS and tax professionals","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/12203","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/users\/107082975"}],"replies":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/comments?post=12203"}],"version-history":[{"count":6,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/12203\/revisions"}],"predecessor-version":[{"id":12315,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/posts\/12203\/revisions\/12315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media\/10654"}],"wp:attachment":[{"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/media?parent=12203"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/categories?post=12203"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/tags?post=12203"},{"taxonomy":"intuit_collection","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_collection?post=12203"},{"taxonomy":"intuit_series","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/intuit_series?post=12203"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/accountants.intuit.com\/taxprocenter\/wp-json\/wp\/v2\/coauthors?post=12203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}