From irs notice
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!
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.
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.
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.
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