Time You Can Claim a Credit or Refund | Internal Revenue Service

The Internal Revenue Service (IRS) has specific guidelines regarding the time period in which you can claim a credit or federal income tax refund for a specific tax year. It is important to understand these rules to ensure that you receive the credit or refund you are entitled to.

Refund Statute Expiration Date (RSED)

The latest date, as mandated by law, that you can claim a credit or federal income tax refund for a specific tax year is generally the later of the following two dates:

1. 3 years from the date you filed your federal income tax return
2. 2 years from the date you paid the tax

The time period between these two dates is referred to as the Refund Statute Expiration Date (RSED).

It is important to note that if you filed your return before its due date, the IRS considers it filed on the due date. Additionally, if you had income tax withheld or paid estimated tax during the year, those payments are considered to have been made on the return due date.

How Much Credit or Refund You Can Receive

The amount of credit or refund you can receive depends on when you file your claim.

You File a Claim Within 3 Years from When You File Your Return

If you file a claim within 3 years from when you filed your return, your credit or refund is limited to the amount you paid during the 3 years before you filed the claim, plus any extensions of time you had to file your return.

You File a Claim After 2 Years from When You Paid the Tax

If you file a claim after 2 years from when you paid the tax, your credit or refund is limited to the amount you paid within the 2 years right before you filed your claim.

You Didn't File a Claim Within the 3-Year or 2-Year Expiration Dates

If you fail to file a claim within the 3-year or 2-year expiration dates, you will not be able to get a credit or refund. However, there are exceptions that allow you more time to file a claim.

Exceptions to the 3-Year/2-Year Expiration Date

There are certain circumstances where you may have more time to file a claim for credit or refund than the standard 3-year/2-year rules. These exceptions include:

1. Agreeing with the IRS in writing to extend the time limit to assess tax: If you have an agreement with the IRS to extend the time limit to assess tax, you have the specified time limit in your agreement, plus an additional 6 months, to claim a credit or refund. The written terms of your signed agreement may impose additional limits on the amount of credit or refund you can claim based on the IRS's ability to assess tax.
2. Being affected by a Presidentially declared disaster: If you have been affected by a Presidentially declared disaster, you may have up to 1 more year to claim a credit or refund.
3. Serving in a designated combat zone or contingency operation: If you serve in a designated combat zone or contingency operation, you may have additional time to file a claim for a credit or refund. However, you must meet certain requirements to qualify. For more information, refer to the Armed Forces' Tax Guide, Publication 3, and combat zones.
4. Filing because of a bad debt deduction or a worthless security loss: If you are filing a claim for a bad debt deduction or a worthless security loss, you have 7 years from the return due date for that year to file the claim. Refer to Tax Topic 453 Bad Debt Deduction for more information.

How to File a Claim for a Credit or Refund

To claim a credit or refund for income taxes, you can do so on your original return (e.g., Form 1040, U.S. Individual Income Tax Return) or an amended return (e.g., Form 1040-X, Amended U.S. Individual Income Tax Return). If you are filing an amended return, send it to the IRS Service Center where you filed your original return. For tax years 2019 or later, you can electronically file Form 1040-X with tax return filing software. Check if your preferred tax software provider is an IRS Free File provider.

If you are claiming a credit or refund for other taxes (not income taxes) and penalties, you can use Form 843, Claim for Refund and Request for Abatement.

Laws and Regulations

The rules and regulations governing the time period to claim a credit or refund include:

• IRC 165(g)
• IRC 166
• IRC 832(c)
• IRC 6501(c)(4)
• IRC 6511(a)
• IRC 6511(b)
• IRC 6511(c)
• IRC 6511(d)(1)
• IRC 6513(a)
• IRC 6513(b)
• IRC 7508
• IRC 7508A
• Treas. Reg. 301.6402-2
• Treas. Reg. 301.6402-3

Resources

For more information on the examination of returns, appeal rights, and claims for refund, refer to Publication 566, available on the IRS website.