2019 PS - now want to fund but already filed tax return

So client asked me to calculate their SHNEC and PS for 2019 earlier this year.  In March they confirmed that they wanted to do both but in April they changed their mind and said they only wanted to fund the required SHNEC.  Apparently they have filed their corporate tax return for 2019.

Today they came back to me and are asking if they amend their corporate tax return for 2019, can they fund the 2019 PS that we had calculated for them and they later decided not to do?

I am having internet problems, so I can't search the EOB.  I will be looking thru the paper copy of the 2018 version while I wait for the IT people to come, but thought I would post the question here too.

TIA

They have until the deadline of their 2019 tax return to make deductible contributions for 2019. Even if they already filed, they can make a contribution now as long as the deadline to file hasn't passed. Of course, if they filed based on a different contribution amount they will have to amend their return.

I am unable to connect to my office server, but i believe their tax filing deadline was 4/15/20 (I believe they are a partnership).  Since that has an automatic extension until July 15th at this point, they could elect to change their mind (again) and fund the 2019 PS by 7/15/20 and amend their tax return to reflect their current actions - regardless of whether they filed for an extension on their tax return or not?

Sounds right to me.

1 hour ago, doombuggy said:

I am unable to connect to my office server, but i believe their tax filing deadline was 4/15/20 (I believe they are a partnership).  Since that has an automatic extension until July 15th at this point, they could elect to change their mind (again) and fund the 2019 PS by 7/15/20 and amend their tax return to reflect their current actions - regardless of whether they filed for an extension on their tax return or not?

Yup!

My understanding is if the entity is a partnership and has a tax-year ending 12/31, the unextended deadline to file the 2019 return is 3/15/2020, and thus it doesn't qualify for the delayed 7/15/2020 due date.

2 hours ago, TPABob said:

My understanding is if the entity is a partnership and has a tax-year ending 12/31, the unextended deadline to file the 2019 return is 3/15/2020, and thus it doesn't qualify for the delayed 7/15/2020 due date.

Good point.

On 5/18/2020 at 11:51 AM, doombuggy said:

So client asked me to calculate their SHNEC and PS for 2019 earlier this year.  In March they confirmed that they wanted to do both but in April they changed their mind and said they only wanted to fund the required SHNEC.  Apparently they have filed their corporate tax return for 2019.

Original fact pattern above implies it is a C corp, but not clear.

On 5/18/2020 at 12:18 PM, doombuggy said:

(I believe they are a partnership). 

mmm