Three-year rule for refunds...

[Hoosier]

For the tax year 2013 I understand that the last date a 1040 can be filed to receive a refund is April 18, 2017. However, if a valid extension was filed for 2013, would the last date that the 1040 could be filed and still receive a refund be October 15, 2017?

[Lion]

Or the date actually filed, if earlier than 15 October. Off the top of my head, so do look it up if your client filed earlier.