To amend a return adds 240 ADDITIONAL days to the waiting period necessary to include tax liability in a bankruptcy so it would not make sense to amend a return for that reason. However, if your client had an IRS return audited and additional tax was assessed, you will probably want to amend the State return to include the additional State liability that will be assessed in the items that will be discharged. In either case you will have to wait at least 240 days from the date of assessment of the IRS audit to include the newly assessed IRS tax liability.