Section 301.9100-2 due date for 2020 tax return

[taxman26]

In 2021, the due date for 2020 tax return filing for individuals was universally extended to May 17, 2021. Section 301.9100-2 says:

> If you timely filed your return without withdrawing the excess contributions, you can still make the withdrawal no later than 6 months after the due date of your tax return, excluding extensions. If you do, file an amended return with “Filed pursuant to section 301.9100-2” 

Does the individual extension to May count as an excluded extension for the purposes of section 301.9100-2, or do I still have less than a month to make a correction for tax year 2020?

[Mike9241 · Accepted solution]

REG 310.9100-2 An automatic extension of 6 months from the due date of a return excluding extensions

for 2020 the due date 5/17/2021 therefore 6 months would be by 11/17/2021 (but maybe 11/15)

Notice 2021-21 consistently uses the word "postponed" and never "extended" to change the due date to 5/17. so my opinion is you have till the middle of November. otherwise, you would be out of time (normally 6 months would have ended on 10/15/2021).

however, you may want to contact the IRS Rep who authored the Notice

 Jennifer Auchterlonie of the Office of Associate Chief Counsel, Procedure and Administration. For further information regarding this notice, you may call (202) 317-5436 (not a toll-free)

if you timely filed your return without withdrawing the excess, you may still make the withdrawal no later than six months after the due date of your tax return (normally October 15), excluding extensions. If you use this process, you just file an amended return with "Filed pursuant to Section 301.9100-2" written at the top. Report any related earnings for the year of the amended return and include an explanation of the withdrawal.

[AMS2022]

Mike - @Mike , an old thread (I’ve just posted a query on a related issue I am having).

But a Turbotax question.  When filing the Amended Return for 2022 (to eventually correct for return of excess contributions that have been withdrawn/distributed), I saw in several places including your response that the Amended Return should say at the top:

”Filed pursuant to 301.9100-2”

Does Turbotax online software automatically do that and if not, is there a way to add this manually before submitting the Amended Return online (original 2022 was also filed online).

Thanks!

AMS

[dmertz]

TurboTax doesn't really know why you are amending, so it does not add the "Filed pursuant to ..." statement.  To include this statement at the top of the amended return you would have to paper-file the amendment after writing the statement at the top of the return yourself.  You might instead include the statement in the explanation section of Form 1040-X, but some of the IRA instructions do say that this statement should be present at the top of the form.

[AMS2022]

Thanks for that clarification!

Makes sense since the return could be Amended for any number of reasons.

Rather than paper-file, I’ll likely opt to take your suggestion of adding that notation to the Explanation section of 1040-X and hope it “registers” with the IRS.

Thanks again!