amended return :
- n a tax return that corrects the information in an earlier return
News & Articles
- IRS FBAR Voluntary Disclosure Program: Taxpayer Interviews
The IRS has been operating an offshore voluntary disclosure program (the OVDP which began in 2012), modeled after similar voluntary disclosure programs in 2009 and 2011, providing U.S. taxpayers having undisclosed interests in foreign financial accounts a vehicle to come into compliance. Taxpayers participating in the OVDP generally agree to file amended returns and file Forms 90-22.1, Report of ...
June 13, 2013 - Forbes