I have a client that made employee retention credit claims for the 1st and 2nd quarters of 2021.  However, they only gave me the information to amend the 2021 returns for the 1st quarter application (amended 941), not the 2nd quarter.  I had no knowledge of the 2nd quarter 2021 941 having been amended for a retention credit claim.

They received their 1st refund for the 2nd quarter 2021 claim in December 2025, much to my surprise and confusion.  Then they received the 2nd refund for the 1st quarter 2021 claim in January of 2026.

My question is, since I filed an amended return for 2021 for the 1st quarter retention credit claimed, is it still considered an open year for re-amending to include the 2nd quarter that wasn't included in the original amended 2021 tax returns?  Or is 2021 closed for including the claim for the 2nd quarter 2021?

This has been a hot mess for me since my client informed me of the claim for credit at the last minute earlier in 2025 and omitted have the claims.