What are the limitations on refunds?

What is a claim for tax refund?

If a taxpayer believes that an overpayment of Federal income tax was made, a claim for refund should be filed with the IRS.

Definition of a claim for tax refund

A claim for tax refund is a request to the IRS that it return to the taxpayer the excessive income taxes paid.

When is the deadline for filing a claim for tax refund?

A claim for tax refund generally must be filed within 3 years from the date the tax return was filed or within 2 years from the date the tax was paid, whichever is later.

Income tax returns that are filed early are considered to have been filed on the date the tax return was due which is usually April 15 for most taxpayers.