Question

If I’ve had to request extension, what’s the amended return deadline if I’ve filed for extension using Form 4868?

Answer

After filing your original return and should you need to file an amended return, you must usually file an amended return by the later of these dates:

  • Three years from the time you filed your original return
  • Two years from the date you paid the taxes on your return

However, in special situations, you can file your amended return on these dates:

  • File within three years from the extended due date for a year you either:
    • Carried over a net operating loss (NOL)
    • Carried back a credit resulting from a NOL carryback
  • File within seven years to request a refund due to either of these:
    • Worthless security
    • Nonbusiness bad debt

You must file within 10 years of the due date of the return (without any extensions) to:

  • Claim or change a foreign tax credit
  • Claim a deduction for foreign taxes

You can’t file an amended return for a balance due on a closed year. You can’t amend return(s) in a closed year. If you do, the IRS might either:

  • Accept the payment
  • Notify you that the tax year is closed

Related Topics

Related Resources

I have a question about when to file Form 1041. I was the beneficiary and fiduciary for an estate. The estate had less t

Do you need help determining when to file Form 1041 for an estate? Learn more from the tax experts at H&R Block.

The IRS Phone Scam: Does the IRS Call You?

The IRS phone scam has become one of the most commonly-used fraud tools. Our Tax Professionals list the top three facts to protect you from falling victim.

IRS Mail Audit

Need help with an IRS mail audit (correspondence audit)? Read the IRS definition and get more insight from the tax experts at H&R Block.

How to Use First-Time Penalty Abatement

Get the facts from H&R Block about the widely available but little-known IRS penalty relief option called first-time penalty abatement.