When filing individual tax returns, taxpayers’ awareness of eligibility for tax credits or refunds—and the timeframe to claim them—can significantly impact their financial outcomes. The Internal Revenue Service (IRS) enforces strict deadlines for requesting refunds or credits, governed by the Refund Statute Expiration Date (RSED). Here’s what you need to know.

Key Deadlines for Filing Claims

Taxpayers generally must file a claim for a credit or refund by the later of these two dates:

  • Three years from the date the original federal income tax return was filed.
  • Two years from the date the tax was paid.

If a claim is submitted within this period, the IRS typically treats it as timely. Taxes withheld or estimated payments made during the tax year are considered paid by the filing deadline.

Refund or Credit Amount Limitations

The amount you can claim depends on when you file:

  • Within three years of filing the tax return: The refund or credit is limited to taxes paid in the three years prior to the claim, plus any extension period.
  • Within two years of paying the tax: The refund is restricted to taxes paid in the two years before the claim.
  • After the RSED expires: No refund or credit is allowed unless an exception applies.

Exceptions That Extend the Deadline

Certain circumstances may grant additional time to file a claim:

  • Written agreement with the IRS: If the IRS agrees to extend the assessment period, taxpayers may have up to six additional months to claim a refund, subject to limitations.
  • Federally declared disasters: Affected taxpayers may qualify for an extra year.
  • Military service in combat zones or contingency operations: Eligible personnel receive extended deadlines, as outlined in the IRS’s Military Tax Guide .
  • Claims involving bad debts or worthless securities: Taxpayers have seven years from the original return’s due date to file.

How to File a Refund Claim

To request a refund, taxpayers may:

  • Submit an original tax return (e.g., Form 1040) if filing for the first time.
  • File an amended return (Form 1040-X) to correct errors or claim missed credits. Electronic filing via tax software is available for the current year and up to two prior years, with a limit of three amended returns per year.

For non-income tax refunds (e.g., penalties), Form 843 must be filed.