Amendment due date for 2019

[Stevehofwa]

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?  

[Oliver6]

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]

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 

[Stevehofwa]

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.

[fanfare]

if you filed on 6/22/2020, or any other day before July 17 deadline, you are considered to have filed on "Tax Day" for purposes of amendment.

See www.IRS.gov.

@Stevehofwa 

[fanfare]

https://www.irs.gov/taxtopics/tc308

[Stevehofwa]

Pursuant to the postponed due date, Taxpayer timely filed their return on June 22, 2020. Under § 6511(a), Taxpayer may timely file a claim for credit or refund until three years from the return filing date, or June 22, 2023.

From https://www.irs.gov/irb/2023-11_IRB#idm139801115614064