Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Amended and Prior Year Returns Workout

Time Limits

Case Study 1: Time Limit on Refunds

Robert's 2015 tax return was due April 15, 2016. He filed it on March 20, 2016. He wants to amend his 2015 return, expecting the correction to result in a refund. If he gets it postmarked on or before April 15, 2019, it will be within the three-year limit and the return will be accepted. But if the amended 2015 return is postmarked after April 15, 2019, it will fall outside the three-year period and he will not receive the refund.

Click here for an explanation.

Hourglass.