{
  "id": "MOD_IMPUTED_UNDERPAYMENT_AMENDED_RETURN",
  "name": "Partner Amended Return Modification Procedure",
  "category": "other",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Available during a partnership audit; partners must file returns taking into account their share of adjustments and pay the associated tax.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Reduces a partnership's imputed underpayment by having partners file amended returns and pay their share of the tax due, potentially utilizing the partner's actual (lower) tax rates and attributes.",
  "irc_reference": "IRC §6225(c)(2)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}