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.