Amended 2021 Return Final Due Date

[JohnH]

Client filed original 2021 return on time without extension.  Recently we discovered an error, made changes resulting in an additional refund, and they signed and mailed a Form 1040X for the 2021 year on Apr 14, 2025 via Certified Mail with R/R.  So far the post office tracking system doesn't show it moving from the first location.  Could just be a tracking USPS glitch or extra slow delivery, but I'm assuming the worst for the moment - that it never arrives.   

Ordinarily I'd say it's probably a lost cause.  However, in NC, hurricane Helene and flooding in 2024 caused  dues dates for filing to be extended repeatedly, most recently to Sept 25, 2025.  The IRS wording doesn't specifically mention amended returns, but it does mention "various Federal individual filings", which clearly means the extended due date  isn't limited only to the various returns actually named in the release.  

If I'm correct, the taxpayer may actually have until Sept 25, 2025 to submit a duplicate filing if the Return Receipt doesn't come back to us in by July or August.  Any thoughts on this scenario?

 

 

[Catherine]

At least screenshot the tracking showing the first mailing was delivered to the Post Office before the 4/15 date. Once it leaves the taxpayer's hands and is in the custody of the USPS, I think they would have to allow a duplicate submission. You might need to go to a supervisor for that, and you also might need to use the words "Tax Court" to that supervisor. Tax Court would probably find for the t/p and they would also ream out the agent & supervisor who disallowed the re-file due to USPS failure after they have Certified Mail in their custody.