You Make the Call - April 16, 2026

Question: In March 2026, Jill contacts her tax preparer after finding a 2022 tax document that was not included with her original return. After reviewing the information, the tax preparer determines that the omission may increase the taxpayer’s refund. Can Jill still correct the return to receive a refund? 

Answer: Yes. Jill will need to file Form 1040-X, Amended U.S. Individual Income Tax Return. A claim for refund is generally subject to the limitation period in §6511(a), which provides that a claim must be filed within three years from the time the return was filed or two years from the time the tax was paid, whichever period expires later.  

For taxpayers who filed their original return before its due date, §6513(a) treats the return as filed on the due date. That rule is especially important now because, as of March 2026, many taxpayers who timely filed a 2022 individual return are approaching the end of the three-year refund claim period. For most taxpayers, 2022 individual returns were due April 18, 2023, because of the Emancipation Day holiday. Although the normal three-year deadline is April 18, 2026, that date falls on a Saturday, so the deadline is pushed to Monday, April 20, 2026 [§7503]. 

Jill should not simply mail in the missing document by itself. She should file Form 1040-X for 2022, attaching any supporting documents and new or changed forms and schedules.