I've read the instructions regarding time limit to amend a return, but I'm still a little confused. It seems it depends on if you are claiming a refund, but the instructions don't say if you are claiming a refund on the amended, or IF you claimed a refund on the original 2013 return.
My situation is this...I filed my 2013 return, federal and CA state, on April 14 or 15, 2014. I got a refund from both the feds and the state.
I had a 20-year mortgage, originall taken out on March 16, 2009. and paid off on July 1, 2013. The mortgage had $6,900 points (amortizable at $345/year) that were never reported on a 1098, and I forgot to report these on my 2009 and 2010 returns. I did amortize the points on my 2011, 2012, and 2013 returns ($345 x 3 = $1,035). By my calculations, I have $6,900 - $1,035 points left to amortize, which I want to do on an amended 2013 1040X and a 540X (CA) return.
Again, I'm confused as to whether or not I have missed the time limit, primarily because I got refunds on my original 2013 returns, both federal and CA state.
TIA