amended tax return

[MANDAN]

We have until 04/15/16 to amend 2012 tax return, is that correct?

[TAXNJ]

Many posts

We have until 04/15/16 to amend 2012 tax return, is that correct?

Easy to find by searching various posts that addressed this topic or easy to get on IRS website

[DaveinTexas]

Extension filed?

That would be right but if they filed an extension you have until October 15, 2016 to amend and receive a refund.

[New York Enrolled Agent]

That would be right but if they filed an extension you have until October 15, 2016 to amend and receive a refund.

Can the taxpayer file an amended return that seeks a refund until April 18, 2016 (if no extension was filed) due to the extended filing deadline?

[taxea]

Easy to find by searching various posts that addressed this topic or easy to get on IRS website

But that would take research and it is so much easier to have you do the research so the PO doesn't have to.

[DaveinTexas]

PO'ed

Can the taxpayer file an amended return that seeks a refund until April 18, 2016 (if no extension was filed) due to the extended filing deadline?

Great question my friend. The answer is yes because,
Section 7503 of the Code provides that when the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.

The legal holiday this April 15th is Emancipation Day (in D.C.) granting all taxpayers a 3 day extension to April 18th this year to timely file refund claims for tax year 2012.

Also, if you want further reference, check out Rev Ruling 1966-118.

[New York Enrolled Agent]

Great question my friend. The answer is yes because,
Section 7503 of the Code provides that when the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.

The legal holiday this April 15th is Emancipation Day (in D.C.) granting all taxpayers a 3 day extension to April 18th this year to timely file refund claims for tax year 2012.

Also, if you want further reference, check out Rev Ruling 1966-118.

I think I know where you got that Rev Ruling from.
Am I correct?

[DaveinTexas]

Drat

I think I know where you got that Rev Ruling from.
Am I correct?

Oh bummer, I am terrible at guessing games. I got the reference from a site (taxlitigator.me) and the rev ruling from a site called charitableplanning.com. The ruling was from 50 years ago!! Good times.