taxrates logo   


The Statute of Limitations on Tax Returns

Time Frame

The IRS statute of limitations for audit purposes is three years prior to the audit date. However, if the IRS finds a tax mistake that led to under-reporting, then the period is extended to six years.


The IRS statute of limitations is ten years to collect tax liabilities according to IRS Code. If you are not able to file your returns on time, you may request an extension of time to file the amendment. If you are not able to pay your entire tax liability, then the IRS may grant you installment payment flexibility.


Taxpayers have three years to obtain tax refunds if there was no return filed for that particular year.

The three year limit applies to refunds for Earned Income Tax Credits.

The IRS has no applicable statute of limitations for collecting taxes if you did not file a return.


Since laws may frequently change, you should not use this information as a substitute for legal advice. Seek an attorney's advice licensed to practice in your jurisdiction.

Visitors Also Saw
  • List of Tax Deductions for Self Employed
  • Connecticut Tax Tips for Senior Citizens
  • Tax Tips & Shelters
  • How Do I Donate a Car in Tucson, Ariz.?
  • How to Obtain an IRS Form 990
  • Volunteer Tax Preparer Training
  • How to File for an Extension for Oregon State Income Tax
  • Instructions for Filing Form 1099
  • Retirement Tax Rules for Living in Two Locations
  • Benefits of Tax Consolidation

  • I. American Stores Tax Rates Search

    II. American Stores Shoping Guide