Not sure why you would wait, but if you are receiving a refund there is not a penalty for filing late. When you file your 2017 tax return--even if late--it is still subject to the 2017 tax laws. And you cannot add your 2017 income to your 2018 tax return. If you wait to file it next year, you will not be able to e-file for 2017--you will have to purchase and download 2017 software then print sign and mail your 2017 return.
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