Amendment due date for 2019

Forum|Forum|3 years ago
July 1, 2023
6 replies
34 views

From irs notice

2023-21, it seems like the due date for an amendment is 2019 is not 7/15/2023 if your files before 7/05/2020. But rather 3 years after filing or 4/15/2020 whichever is later(assuming mo extension). So the “postponement” was more like an extension?

Not A Product Question

Oliver6

Level 4

Hello,

Amendments can generally be done at any time for any tax year. However, as a general rule of thumb, e-filing amendments can go as far back as 3 years. Anything further back than that in the past will need to be paper filed.

IRS e-file system supports current tax year and the 2 prior tax years of e-filing. Paper filing can be done for amendments further into the past. Keep in mind though that anything further than 3 years will not be eligible for a refund.

For more information, please see:

https://www.irs.gov/e-file-providers/benefits-of-1040-modernized-e-file

https://www.irs.gov/businesses/small-businesses-self-employed/filing-past-due-tax-returns

Best regards!

fanfare

Level 15

Tax Day for 2019 was July 17, 2020.

Therefor a late Form 1040 or a1040-X amendment for refund must be postmarked no later than July 17, 2023.

OR within two years of paying an incorrect tax, whichever is later.

@Stevehofwa

StevehofwaAuthor

Level 5

I don't think that's true. The IRS put out a notice earlier this year saying that you had a postponement to 7/15(or 17 because of the Saturday), but if you filed after 4/15, you still needed to file 3 years after the original. So if you filed on 6/22/2020, then you would need to amend by 6/22/2023. So it was like an extension and not a change of the official date.