filing an amended return for refund from June 2021.

[schirallicpa]

Client was not able to obtain a birth certificate or SS# for child they adopted in late 2020.  The only recently recieved it.  Can I still go back?  They filed 2020 in June 2021 on extension.  I keep finding that the deadline would have been April 15, 2024.  But thought if they filed extension they could file amended up until the extension date.  

TYIA

[Abby Normal]

When to file an amended return

Generally, you must file an amended return within 3 years after the date you filed your original return or 2 years after the date you paid the tax, whichever is later. If you filed early, count from the April tax deadline.

But remember that it must be RECEIVED by the 3 year deadline. Of course, efiling makes this easier.

[jklcpa]

schirallicpa, as Abby explained, you would have until the date in June 2024 to get it to the IRS.

 

A moot point now, but

1 hour ago, schirallicpa said:

I keep finding that the deadline would have been April 15, 2024.

IRS extended the due date of the 2020 returns for everyone to May 17, 2021, so wouldn't the 3 year portion of the rule take that to May 17, 2024 or was there additional guidance that said to use the earlier date of April? As I said, a moot point now for this case, but I'd like to know either way.

[Lee B]

The IRS made quite a few announcements that May 17, 2024 was the date.

[Abby Normal]

14 minutes ago, Lee B said:

The IRS made quite a few announcements that May 17, 2024 was the date.

And that's just for those who filed before 5/17/21. If you filed later, even without an extension, you have 3 years from the filing date.

[TexTaxToo]

Note that the PATH act of 2015 changed the law so that one cannot use an SSN or ITIN obtained after the filing deadline to claim credits such as EITC, CTC or ODC, so there may not be any benefit to filing an amended return.

From Schedule 8812 instructions and Form 1040 instructions (for EIC) 

Quote

If you have a qualifying child who does not have the required SSN, you can’t use the child to claim the CTC or ACTC on either your original or an amended 2023 return. The required SSN is one that is valid for employment and is issued before the due date of your 2023 return (including extensions).

........

If you have a dependent who does not have an SSN, ITIN, or ATIN issued on or before the due date of your 2023 return (including extensions), you can’t use that dependent to claim the ODC on either your original or an amended 2023 return.

.........

 If a child didn't have an SSN issued on or before the due date of your return (including extensions), you can't count that child as a qualifying child in figuring the amount of the EIC on your original or an amended 2023 return.

 

[Abby Normal]

1 hour ago, TexTaxToo said:

Note that the PATH act of 2015 changed the law so that one cannot use an SSN or ITIN obtained after the filing deadline to claim credits such as EITC, CTC or ODC, so there may not be any benefit to filing an amended return.

Well that's nuts. And totally unfair.

[Lee B]

The adoptive parents should have filed a Form W 7A with the IRS and obtained an ATIN which would have allowed them to claim the child as a dependent along with any related tax credits.

To be honest until I did some reading, I didn't know ATINs even existed.

[TexTaxToo]

Yup, but an ATIN is only good for ODC and CDCC, not CTC or EIC.

And it was good for the Recovery Rebate Credit, which I forgot about.

But the RRC also required that the SSN or ATIN be issued (or at least applied for) by the due date, so amending won't get you that either.

[Catherine]

On 5/25/2024 at 1:22 PM, Abby Normal said:

Well that's nuts. And totally unfair.

I agree completely. I have some clients - US citizens - who were living abroad when their kids were born and did not get SSNs for the kids right away when they returned. Missed some dependent credits and child tax credits; they were not very happy that no one, when they were planning their return, warned them.