irs refund statute of limitations
Hereâs what you need to know. Normally, the IRS Has Three Years. The overarching federal tax statute of limitations runs for three years after you file a tax return. If your tax return is due April 15, but you file early, the statute runs exactly three years after the due date.ome states have the same three-and six-year statutes as the IRS. But some set their own time clocks, giving themselves even more time to assess extra taxes. In California, for example, the basic tax statute of limitations is four years.