Rev Proc 2009-19...can the state be amended?

[AZ-Tax]

I had a client who filed an 2008 ext, take advantage of this Rev Proc (carryback NOL up to 5 yrs) by filing 2008 form 1045 and received an additional refund for tax year 2004. Now can his newly adjusted 2004 AGI number be applied to my clients OH state tax return by way of amending my clients OH 2004 tax return?

[MRTAX4EA]

OHIO IT 1040X Instructions

Generally you have 4 years fron the original date due of the return to claim a refund.

If your Ohio amended return shows a refund due to a decrease in your federal adjusted gross income and the IRS issues you a refund due to that decrease, you always have at least 60 days from the date that the IRS agreed to the decrease.

The Ohio amended form (IT 1040X) is available as a fill in form on "tax.ohio.gov".