See IRS Notice 2023-21  Makes more taxpayers eligible for credit or refund if they timely file file form 1040X to amend 2019 and 2020 returns.

Be careful of dates when original return was filed and/or extension was filed.

Taxpayers who filed their 2019 return after 04/15/20, but on or before 07/15/20 may file an amended return to claim a refund within 3 years of the date they filed their original return.

Taxpayers who filed their 2019 return after 07/15/20 (or did not file a return) may file an amended (or original) return to claim a refund by Monday, 07/17/2023 (07/15 is a Saturday)