Yes, even though they do not expect to owe, an extension should be filed by April 18.
There are a few reasons for this. First, that is the best practice. Second, there are several elections and options that must be made by the filing deadline, including extensions. Best to keep all options open.
Third, the three year window to amend and get a refund is based on three years from the due date, including extensions, to receive a refund.
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