@Opus 17 again, I think the COVID issues of 2019 and 2020 created nuances to the normal rules.
https://www.irs.gov/forms-pubs/notice-2023-21-makes-more-taxpayers-eligible-for-a-credit-or-refund-i...
your thoughts are appreciated.....
from the link above:
For 2019 income tax returns. Affected taxpayers are individual taxpayers whose returns were due between April 1, 2020, and July 15, 2020, and who did not receive a filing extension. An affected taxpayer who filed their 2019 return after April 15, 2020, but on or before July 15, 2020, because of the postponement provided by Notice 2020-23 may be refunded all income tax payments for 2019 if they file their claim for refund within 3 years of the date they filed their original return. If, for example, an affected taxpayer filed their return on June 22, 2020, the taxpayer may be refunded all income tax payments for 2019 if they file their claim for refund by Thursday, June 22, 2023. An affected taxpayer who filed their 2019 return after July 15, 2020, may be refunded all income tax payments for 2019 if they file their claim for refund by Monday, July 17, 2023. (While 3 years from the postponed July 15, 2020, due date is July 15, 2023, that date will be a Saturday.)
So for 2019,
a) tax returns filed up until April 15, 2020 had until April 15, 2023 to file an amendment
b) tax returns filed between April 15, 2020 and July 15, 2020 had until the 3rd anniversary of the filing to file an amendment
c) tax returns filed after July 15, 2020 have until July 17, 2023 to file an amendment
