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:

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

Who in Puerto Rico should file a U.S. tax return?

Some Puerto Rican citizens are exempt from filing with the IRS, but anyone with income from the U.S. will need to submit a return. Learn more at H&R Block.

Guaranteed Installment Agreement

Learn about the IRS payment option called a guaranteed installment agreement. Read the IRS definition and get more insight from H&R Block.

1099-C Cancellation Of Debt

Learn if form 1099-C from your second mortgage is considered a cancelled debt with advice from the tax experts at H&R Block

IRS Letter 1616 – Proposed Assessment – Partnership Return

Learn more about Letter 1616, why you received it, and how to handle a substitute for return notice with help from the tax experts at H&R Block.