The Internal Revenue Service is showing a bit of kindness and compassion to all of us taxpayers by giving us more time to file tax refund claims for tax returns we filed earlier in the pandemic. What does this mean? Due to COVID, the IRS provided additional time to file tax returns (without filing an extension). However, the extensions of time with respect to filing did not say anything about when a claim for refund must be made (generally three years but with many restrictions/loopholes).
For those interested, here is a link to the IRS notice: https://www.irs.gov/forms-pubs/notice-2023-21-makes-more-taxpayers-eligible-for-a-credit-or-refund-if-they-timely-file-form-1040-x-to-amend-2019-and-2020-income-tax-returns
In my opinion, claims for refund under the Internal Revenue Code are amongst the most complicated tax deadline calculations. Please consult with a tax expert I this area as the failure to file a timely claim can result in the inability to obtain a refund of any overpayments made to the IRS.