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Level 2
July 16, 2023

What is the last date to file a 2019 tax return and not lose a taxpayer refund if a 2019 extension was filed?

  • July 16, 2023
  • 3 replies
  • 20 views

I realize that July 17, 2023, is the last date to file a 2019 tax return in order for a taxpayer to get their 2019 refund.

However if a 2019 extension was filed is the three-year window tax filing deadline date extended to October 15, 2023?

In other words, what is the last date to file a 2019 tax return and not lose a taxpayer refund if a 2019 extension was filed?

Please let me know.

Thank you,

Anthony

 

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    3 replies

    Skylane
    Intuit Community Champion
    July 16, 2023

    No. 
    7/17/23

    If at first you don’t succeed…..find a workaround
    BobKamman
    Level 15
    July 16, 2023

    Yes.  If a timely extension was requested, you have until 10/15/23.  

    Level 2
    July 17, 2023

    Thank you for the reply.  My hunch told me the 2019 final three-yr window to file and not lose taxpayer refunds was 10/15/2023 since a timely extension was filed.

    I also called the IRS this afternoon and confirmed the 10/15/2023 filing deadline.

    BobKamman
    Level 15
    July 17, 2023

    I have my doubts now, since IRS is telling you that.  

    qbteachmt
    Level 15
    July 16, 2023

    Don't overlook that the IRS knows everything:

     

    https://www.irs.gov/newsroom/time-running-out-to-claim-1-point-5-billion-in-refunds-for-tax-year-2019-taxpayers-face-july-17-deadline

    "But the three-year window for 2019 unfiled returns was postponed to July 17, 2023, due to the COVID-19 pandemic emergency. The IRS issued Notice 2023-21 on Feb. 27, 2023, providing legal guidance on claims made by the postponed deadline."

    https://www.irs.gov/irb/2023-11_IRB#NOT-2023-21

    "Section 6511(a) requires a taxpayer to file a claim for credit or refund within three years from the time the taxpayer’s return was filed or two years from the time the tax was paid, whichever period expires later. Under § 6511(b)(2), the amount of a credit or refund is limited to the amount of tax paid within a specified period immediately preceding the filing of the claim for credit or refund (lookback period). When a taxpayer files a claim within three years of filing the taxpayer’s return, the lookback period is equal to three years plus the period of any extension of time for filing the return. Otherwise, the lookback period is two years. For a calendar-year taxpayer, withheld and estimated income taxes are deemed paid on the due date of the tax return, generally April 15 of each year. See § 6513(b)(1) and (2)."

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    BobKamman
    Level 15
    July 16, 2023

    From Notice 2023-11:

    The relief granted in section 3 of this notice permits taxpayers who had a return filing due date postponed by Notice 2020-23 or Notice 2021-21, who did not receive an extension of time for filing such return, and who file timely claims for credit or refund to be credited or refunded amounts deemed paid on April 15 of each year.