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ITG FAQ #21 Answer-Are there any special considerations for such returns?

1968-1 Cumulative Bulletin 563, Revenue Ruling 68-172 and 26CFR 301-6511(a)-1 set forth that an overpayment of income tax made by a restricted Indian may be refunded to him without reference to the statute of limitations where the overpayment is attributable to the erroneous inclusion of tax-exempt income in an income tax return which was signed and filed by an Indian superintendent or other officer of the United States on behalf of the restricted Indian.

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Page Last Reviewed or Updated: 04-Nov-2013