I have a client that needs to have an amended 1120s prepared due to claiming the ERC for the 2021 tax year.  The original return was filed prior to the original due date of March 15, 2022.  It would be beneficial to claim Section 179 on some assets to help offset the increase in income created the ERC.  I am finding various conflicting resources that support both sides of the issue.  The instructions for form 4562 indicate that the section 179 election can be claimed on "an amended return filed within the time prescribed by law for the applicable tax year".  Does this mean by the original due date plus extensions (9/15/22) or does this mean by the three-year time limit to file an amended corporate return.  Any assistance would be appreciated.  Thanks.