Taxes are obviously not your strong suit either. He applied any over payment on both tax years to future tax years to reduce his tax to $750 after he finally filed. He obviously even for the dimwitted would understand he had to write a check come 4/15 when he asked for an extension to file. It's real simple. Release the returns for all years and we will see what happened to the carry forwards on the taxes he paid. Christ this is not that hard.