Can I take De Minimis Safe Harbor Election when filing for prior years?

[bender4192]

I'm preparing original returns for 16,17,18 and I'm unclear whether I can take this election on those returns, even if filing late. Thanks.

[TaxGuyBill]

No.  That election needs to be on a "timely filed" original tax return.

If you filed an extension for 2018, you can do it for 2018.

[bender4192]

Thank you!

[bda]

Hello

What about if it was taken on a previous return that was filed late?