Question

Darrell did not have all the information he needed to file his 2016 return by the original due date, so he requested a tax filing extension on April 18, 2017. He then filed the return and paid his balance due on September 28, 2017. Darrell later discovers he neglected to claim a credit for which he was eligible. Under ordinary circumstances, what is the last day he could amend this return?

Answer 1

The original return is amended using Form 1040X.

The last date to file 1040X is -

2 years from the date of payment of taxes OR

3 years from the date of filing of original return,

Whichever is later.

Regarding date of filing of original return, if original return is filed before due date, it is assumed to be filed on due date. And if original return is filed in extension period, then the return is assumed to be filed on the date it is actually filed. Hence, in given case the original return is assumed to be filed on September 28, 2017.

and taxes are also paid on September 28, 2017

Last date of amending return -

2 years from tax date i.e. September 28, 2019

3 years from return date i.e. September 28, 2020

Whichever is later.

Hence, the return could be amended upto September 28, 2020