Refunds claimed with amended returns

An individual generally must file an amended return to claim a refund within four years of the date the original return was filed. If the individual did not file their original return timely (by the original due date, including extensions), the refund claim allowable with the amended return is generally limited to payments made within the four years immediately preceding the filing of the amended return. In determining the timeliness of a refund claim, any estimated payments remitted for the tax year are deemed to have been paid on the due date of the original return, not including any extensions.

Any refund claim made with an amended return filed more than four years after the individual’s original return is limited to payments made in the three years immediately preceding the filing of the amended return.