The filing of an amended return within 90 days of the expiration of the original statute of limitations period will automatically extend the limitations period for 180 days from the date the amended return is filed.

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The filing of an amended return does not automatically extend the statute of limitations period for tax assessments. The statute of limitations for the IRS to assess additional taxes typically remains three years from the original filing date, unless specific exceptions apply.

The Filing of an Amended Return Within 90 Days of the Expiration