Given that March 16, 2026 is due date for S Corp and Partnership Returns, and to file for extensions and
April 15, 2026 for Individual returns, C Corp returns, and payments due, final day for IRA contributions, and to file for extensions a claim for credit or refund including amended is required to be filed within 3 years from the time the return is filed or 2 years from the time the tax was paid, which ever of such period expires the later. No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed above as per IRS code 26 subsection 6511.