@TomD8 wrote:
"The New York Statute of Limitations does not apply for any period during which a taxpayer failed to file a return."
https://www.tax.ny.gov/pdf/publications/general/pub131.pdf
Right. I'm thinking more about the home state amended return to claim the offsetting credit. In Virginia, the time limit to amend is 3 years from date of filing, or 1 year after you file an amended return with any other state that affects your VA state return. The taxpayer here will have to check with their own home state as to amending to get the credit.
