Limitations on tax credit or refund claim - John R. Dundon II, Enrolled Agent
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Limitations on tax credit or refund claim

Limitations on tax credit or refund claim

TITLE 26 > Subtitle F > CHAPTER 66 > Subchapter B > § 6511 – Feb 01, 2010

(a) Period of limitation on filing claim

Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid.



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