How Many Years Back Taxes Can You File? » irs-three-six-year-rule-no-statute-of-limitations-back-taxes-decision-card

Three-panel decision card showing which IRS rule applies based on situation: the 3-year refund rule for taxpayers claiming a late refund, the 6-year compliance rule for taxpayers filing delinquent returns to restore good standing, and no statute of limitations for taxpayers who never filed a required return, leaving that tax year open for IRS assessment indefinitely


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