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Tax Trails - Amended Returns

Generally, an amended return requesting a credit or refund must be filed by the later of:

  • Three years after the date you filed your original return, or
  • Two years after the date you paid the tax.

Note:  Any return filed prior to its due date will be deemed to have been filed on the due date.

If the amended return is filed within three years of filing the original return, any credit or refund will be limited to the amount of the tax paid within the three-year period (plus any extension of time for filing your return) immediately preceding the filing of the amended return.

If the amended return is not filed within three years after filing the original return, the credit or refund will be limited to the amount of tax paid within the two-year period immediately preceding the filing of the amended return.

Special rules may apply to refund claims relating to net operating losses, foreign tax credits, bad debts and other issues. For additional information, refer to Exceptions for special types of refunds in Chapter 1 of Publication 17, Your Federal Income Tax for Individuals.

Are you claiming a refund and filing outside these limits?

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Page Last Reviewed or Updated: 23-Jul-2015