Clarification on time line to file an amended return

[GraceNY]

I have a client who filed their 2021 personal income tax return on 10/13/2022. An extension was timely filed on the due date of 04/18/2022.  I'm looking for clarification on the date he can file an amended return and receive a refund.  

According to IRS instruction for 1040X: "Generally, for a credit or refund, you mist file Form 1040-X within 3 years (including extensions) or within 2 years after the date you paid the tax, whichever is later."  Does this mean that he has until 10/13/2025 to file an amended return?

Thanks.

[Lion EA]

He can file an amended return at any time. He can receive a refund if he files within 3 years, by 10/13/2025.

[mcb39]

14 hours ago, Lion EA said:

He can file an amended return at any time. He can receive a refund if he files within 3 years, by 10/13/2025.

I was looking for clarification on this same subject.  Had a client come in with all years from 2020 forward.  She wants to clean up her act.  Unfortunately, she would have had refunds in the early years.  Makes me sad as she has good intentions and truly wants to get "right" with the IRS.

[Abby Normal]

There is no mailbox rule for amended returns. The return must be received by the IRS by 10/13/2025. Fortunately, efiling makes that easier.

[Lion EA]

Thank you, Abby, for the great reminder. The IRS must RECEIVE the amendment by 10/13/2025. I've been forgetting that lately with e-filing.

If you have to paper file, between the USPS and the IRS brokenness, who knows when the IRS will receive any given piece of mail !!!