What is the statute of limitations for a refund?
• For tax years 2002 and before, a taxpayer has three years from the date the tax was paid to claim a refund. For tax years 2003 and after, a claim for refund must be made within three years after the later of the date the tax was paid or the due date of the return, including extensions. Taxes paid by withholding or estimated tax are treated as having been made on the regular due date of the return. Refer to the instruction booklet for additional information.
