Last last week the IRS granted individuals and businesses in certain New York and New Jersey counties an additional amount of time to file (and pay) until January 3, 2022. New York county, which includes Manhattan, was included in the list of affected locations. A client (a CA resident) is now hearing from a New York based partnership that the 2020 K-1s will not be issued by 9/15 (or 10/15). Thus, the client will not have one (or more) K-1s to include in his 2020 personal tax return. Has anybody else heard about this? If faced with this situation, is the best course of action to file the 2020 personal return without the K-1(s) and amend later?