Amendment deadline clarification

[Stevehofwa]

Just to clarify, the deadline for filing  amendments to 2019 returns is 7/15/2023, since the original due date was moved to 7/15/2020.  Likewise, for 2020 returns the deadline is 5/15/2024.  If extended then it’s the filing date plus 3 years if filed after the original due date.  Correct?

[bluedeb · Accepted solution]

To receive a tax refund, an amended return must be filed by the later of: three years from the original due date of the return, three years from the date you actually file if after the deadline or. within two years of paying tax for that year.

If you owe taxes,  The IRS Statute of Limitations refers to the period of time during which the Internal Revenue Service (IRS) may legally collect taxes, penalties, and interest from a taxpayer. The standard statute of limitations for tax debts is 10 years, beginning from the date the tax return was filed or tax was assessed, whichever is later.

[Stevehofwa]

Thanks-the point is that since the irs moved the due dates for all taxpayers(including  1041) for 2019, the amendment due date was also moved, even without a filed extension.

[Stevehofwa]

Actually, for the 2019 year the earliest amendment deadline is 7/17/2023 since the 15th falls on a Saturday.

[bluedeb]

Yes, anytime the date falls on a weekend, taxes are due on the following business day.