Statutes of limitations for assessing, collecting and refunding tax

A statute of limitation is the time period established by law during when IRS can review, analyze, and resolve your tax-related issues. When the statutory period expires, we can no longer assess or collect additional tax, or allow you to claim a refund.

Statute expiration dates

The expiration date of a statute of limitation depends on the:

How to know which statute expiration date applies to you

When we assess or collect taxes from you or when we decide on your filed claim for a credit or refund, we mail you a notice or letter. The notice or letter will tell you about the tax year, what actions we're taking and next steps. For more information, see Understanding your notice or letter.