Looking to claim a tax refund or credit? Accoring to the IRS:
During the Refund Statute Expiration Date (RSED) period you can claim a credit or federal income tax refund for a specific tax year by the later of two dates:
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- Three years from the date you filed your federal tax return, or
- Two years from the date you paid the tax.
If you submitted your return before the due date or had taxes withheld or made paid estimated tax payments, the IRS considers it filed on the due date.
How Much Credit or Refund Can You Receive?
The credit or refund you may receive depends on when you file your claim.
If you file within 3 years of your return’s filing date:
Your refund or credit will be limited to what you paid within the 3 years prior to submitting the claim, plus any filing extensions you had.
If you file more than 2 years after paying the tax:
Your refund or credit will be limited to what you paid in the 2 years immediately before filing the claim.
If you miss the 3-year or 2-year filing deadline:
You cannot receive a refund or credit unless you meet an exception that grants you more time to file.
Exceptions to the 3-Year/2-Year Time Limits
You may have extra time to file a claim beyond the 3-year or 2-year period if you:
Agree with the IRS to extend the assessment period for tax:
The agreement will specify the time limit, plus an additional 6 months, allowing more time to claim a refund or credit. There may be other limitations based on the IRS’s ability to assess tax, as stated in the agreement terms.
Are impacted by a Presidentially declared disaster:
You could receive up to 1 additional year to claim a refund or credit.
Serve in a combat zone or contingency operation:
You might get more time to file a claim, but certain requirements must be met. Refer to the Armed Forces’ Tax Guide (Publication 3) and combat zones for more information.
File due to a bad debt deduction or worthless security loss:
You can file a claim within 7 years of the return’s due date for that year. See Tax Topic 453 for more details on bad debt deductions.
How to File a Claim for a Refund or Credit
To request a credit or refund for income taxes, you need to file either:
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- Your original return (e.g., Form 1040, U.S. Individual Income Tax Return)
- An amended return (e.g., Form 1040-X, Amended U.S. Individual Income Tax Return)
When submitting an amended return, send it to the IRS Service Center where you filed your original return. You can also e-file Form 1040-X using tax software to amend Forms 1040, 1040-SR, 1040NR, or 1040-SS for the current or up to 2 prior tax years. You can submit a maximum of 3 amended returns per tax year.
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