Extension of time to file an amended return for tax years 2020 and 2021 under the Federal Disaster Tax Relief Act of 2023

The Federal Disaster Tax Relief Act of 2023 extended the time for certain taxpayers to amend their returns with respect to qualified wildfire relief payments they received and reported as income in tax years 2020 and 2021. Taxpayers now have until December 12, 2025, to file amended returns to exclude those payments. These adjustments must be filed using paper Form 1040-X.