If I filed state tax return extension for 2019 to Oct 15 2020, is the tax amend deadline still April 15 2023 or Oct 15 2023?

[tk01kj]

Likewise, for 2018, return extension to Oct 15 2019, is the tax amend deadline still April 15 2022 or Oct 15 2022? Did COVID have impact on extension of tax amend just like tax deadline?

[Critter-3]

There is no deadline to file an amended return to correct an error on the original return.  There is a deadline to file the 1040X and get a refund issued.  You will need to check your state's web site to see what their deadline for the returns would be ... for the feds the 2018 is  now closed but the 2019 may be open depending on when you filed the original return. 

[tk01kj]

So what if I had filed the valid tax amend in time? Can I take VA tax department to small claims court?

• 3 years from the due date of the original return, including valid filing extensions;
• 1 year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Virginia tax attributable to the federal change or correction;
• 1 year from the final determination of the amended return of any other state, or change or correction in the income tax of the taxpayer for any other state, provided that the refund does not exceed the amount of the decrease in Virginia tax attributable to such change or correction;
• 2 years from the filing of an amended Virginia return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return; or
• 2 years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment

[Critter-3]

If the refund was denied then there should be  a way to handle it if you disagree and it should be listed on the notice  ... small claims court is not a valid option.  

[Opus 17]

@tk01kj 

Virginia allows amended returns 3 years from the due date of the original return including valid extensions, OR 1 year from the date that you file an amended federal return or have a federal audit finding that also changes your state tax.

Read here,

https://www.tax.virginia.gov/amending-your-return

If you had a valid extension for your 2019 return, making it due 10/15/2020, then the 3 years run until 10/15/2023.  

Even if you had a valid extension on your 2018 return, making it due 10/15/2019, your ability to amend ran out on 10/15/2022, unless the reason you need to amend is that you made a change to your federal return or had a federal audit finding.

No, you can't sue.  You and the state are both required to follow the law.  The law says 3 years.  If you didn't realize that you made a mistake, that is your responsibility to correct within the time allowed by law.  

[fanfare]

For 2019 the tax day was July 17, so you don't even need an extension to amend for a refund if you get your amendment in postmarked within the next ten days.

@tk01kj