USA 1031-Exchange Form 8824 missing

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My clients have done a 1031 exchange on a rental property and never filed the Form 8824. The 1031-Exchange was done over 3 years ago, in 2015.

The question is: do they need to amend their 2015 tax return or is the statute expired and we can let it go? Is it worth it at this point?
 

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