"How do you file 2022 and 2023 returns for a corporation dissolved in 2021?  Or is that not what you mean?  And in what years was the loss incurred?  The K-1s might not do much good for the shareholders, if the statute has expired on their 1040's.  

Just make sure you follow Rule 1 for tax practitioners in situations like this. "Get paid first."  

1. I realized later that dissolution in 2021 means that 2021 will be the Final tax return.  There were losses in 2018 and 2019, then a big theft loss in 2020.  So, the losses can carryforward to 2021, and the SOL for refunds remains open.

2.  Payment - that is always a good tip. TYVM.  He has paid a retainer of $3,000 and I'll bill again once all this is wrapped up.

@BobKamman 

Time you can claim a credit or refund

You file a claim within 3 years from when you file your return

Your credit or refund is limited to the amount you paid during the 3 years before you filed the claim, plus any extensions of time you had to file your return.

You file a claim after 2 years from when you paid the tax

Your credit or refund is limited to the amount you paid within the 2 years right before you filed your claim.

When you didn't file a claim within the 3-year or 2-year expiration dates

You can't get a credit or refund if you don't file the claim within 3 years of filing your original return, or 2 years after paying the tax, whichever is later, unless you meet an exception that allows you more time to file a claim.

Exceptions to the 3-year/2-year expiration dates

You may have more time to file a claim for credit or refund than the 3-year/2-year rules if you:

• Agree with the IRS in writing to extend the time limit to assess tax: The time limit is specified in your agreement, plus 6 months, to claim a credit or refund. There may be additional limits on the amount of credit or refund you can claim based on any limitations on the IRS's ability to assess tax, as shown in the written terms of your signed agreement.