If the error is revenue neutral, you must adjust your records going forward and file corrections within 90 days of discovery. Those adjustments must cover the past 4 years, or back to when the error occurred (maximum of four years back).
If the error is revenue neutral, you must adjust your records going forward and file corrections within 90 days of discovery. Those adjustments must cover the past 4 years, or back to when the error occurred (maximum of four years back).