Client received ERC refunds in 2023 and 2024, both associated with 2021 payroll.  I was originally planning to amend 2021 to reflect the refunds. The new (3/20/25) IRS FAQ guidance indicates you "can" now include the income in the year received, rather than go back and amend the prior year return. I would prefer to amend just 2021 rather than both 2023 and 2024.

My question is, is the 2021 tax year officially "closed" at this point?

If so, I guess I'll be amending the 2023 and 2024 tax years.