Income Tax Refund Statute of Limitations

If you are due an income tax refund or credit, you must file a return by:

• Three years from the due date of the return (plus the period of any extension of time for filing the return), or
• Two years from the date the tax was paid*.

* Whichever is later.

Refunds and overpayments not claimed within the defined statute of limitations will not be refunded.

The statute of limitations may be extended if both the taxpayer and the Tax Commission agree to in writing before the statute of limitations has expired

Complete form TC-98, Application to Extend Time to File a Claim for Refund to request an extension. The application must be submitted 30 days before the statute of limitations expires. If approved, you will receive a copy of the signed agreement.

The approved application also extends the statue of limitations for an audit, adjustments, assessments, and collection of tax.