In 2021, the due date for 2020 tax return filing for individuals was universally extended to May 17, 2021. Section 301.9100-2 says:
> If you timely filed your return without withdrawing the excess contributions, you can still make the withdrawal no later than 6 months after the due date of your tax return, excluding extensions. If you do, file an amended return with “Filed pursuant to section 301.9100-2”
Does the individual extension to May count as an excluded extension for the purposes of section 301.9100-2, or do I still have less than a month to make a correction for tax year 2020?
